The Effective Tax Burden of Companies in European Regions An International Comparison /

• Κύριοι συγγραφείς: Lammersen, Lothar (Συγγραφέας), Schwager, Robert (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: Heidelberg : Physica-Verlag HD, 2005.
• Σειρά: ZEW Economic Studies ; 28
• Θέματα: Tax accounting.; Tax laws.; Finance.; Public finance.; Regional economics.; Spatial economics.; Economics.; Public Economics.; Business Taxation/Tax Law.; Regional/Spatial Science.; Finance, general.
• Φυσική περιγραφή: XII, 252 p. 48 illus. online resource.
• ISBN: 9783790816167

The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions in Europe and the USA. Using the approach pioneered by Michael Devereux and Rachel Griffith, it is shown that companies face a wide variation of effective tax burdens across European regions. The results are explained by analysing the importance of specific tax provisions for the tax burden at the various locations.