| 書目名稱 | The Effective Tax Burden of Companies in European Regions |
| 副標題 | An International Com |
| 編輯 | Lothar Lammersen,Robert Schwager |
| 視頻video | http://file.papertrans.cn/909/908492/908492.mp4 |
| 概述 | A comparative study on company taxation.With a detailed analysis of the attractiveness of regions from a tax perspective.Includes supplementary material: |
| 叢書名稱 | ZEW Economic Studies |
| 圖書封面 |  |
| 描述 | .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.. |
| 出版日期 | Book 2005 |
| 關鍵詞 | Corporate Taxation; Effective Tax Burden; Import; Investment; Tax Competition; Taxation |
| 版次 | 1 |
| doi | https://doi.org/10.1007/b138502 |
| isbn_softcover | 978-3-7908-1562-7 |
| isbn_ebook | 978-3-7908-1616-7Series ISSN 1615-6781 Series E-ISSN 1867-2027 |
| issn_series | 1615-6781 |
| copyright | Physica-Verlag Heidelberg 2005 |
|Archiver|手機版|小黑屋|
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