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02685nam a22005295i 4500 |
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978-3-7908-1616-7 |
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DE-He213 |
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20151204140614.0 |
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cr nn 008mamaa |
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100301s2005 gw | s |||| 0|eng d |
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|a 9783790816167
|9 978-3-7908-1616-7
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|a 10.1007/b138502
|2 doi
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|d GrThAP
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|a BUS051000
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|a 336
|2 23
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|a Lammersen, Lothar.
|e author.
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|a The Effective Tax Burden of Companies in European Regions
|h [electronic resource] :
|b An International Comparison /
|c by Lothar Lammersen, Robert Schwager.
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| 264 |
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|a Heidelberg :
|b Physica-Verlag HD,
|c 2005.
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| 300 |
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|a XII, 252 p. 48 illus.
|b online resource.
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|a text
|b txt
|2 rdacontent
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|a computer
|b c
|2 rdamedia
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|a online resource
|b cr
|2 rdacarrier
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|a text file
|b PDF
|2 rda
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|a ZEW Economic Studies ;
|v 28
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|a Executive Summary -- Methodology and Coverage of the Study -- Characteristics and Development of the Tax Systems -- The Effective Tax Burdens in the Assessed Countries -- International Comparison of Effective Tax Burdens -- Supplement: The Impact of Shareholder Taxation -- Summary and Conclusions.
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|a 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.
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|a Tax accounting.
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|a Tax laws.
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| 650 |
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|a Finance.
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| 650 |
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|a Public finance.
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| 650 |
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|a Regional economics.
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| 650 |
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|a Spatial economics.
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| 650 |
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4 |
|a Economics.
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| 650 |
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4 |
|a Public Economics.
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| 650 |
2 |
4 |
|a Business Taxation/Tax Law.
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| 650 |
2 |
4 |
|a Regional/Spatial Science.
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| 650 |
2 |
4 |
|a Finance, general.
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| 700 |
1 |
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|a Schwager, Robert.
|e author.
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| 710 |
2 |
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|a SpringerLink (Online service)
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|t Springer eBooks
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|i Printed edition:
|z 9783790815627
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| 830 |
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|a ZEW Economic Studies ;
|v 28
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| 856 |
4 |
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|u http://dx.doi.org/10.1007/b138502
|z Full Text via HEAL-Link
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| 912 |
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|a ZDB-2-SBE
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| 950 |
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|a Business and Economics (Springer-11643)
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