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.

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 aver...

Πίνακας περιεχομένων:

• 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.