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

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...

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Bibliographic Details
Main Authors: Lammersen, Lothar, Schwager, Robert (Author)
Format: eBook
Language:English
Published: Heidelberg Physica 2005, 2005
Edition:1st ed. 2005
Series:ZEW Economic Studies
Subjects:
Finance, Public
Regional And Spatial Economics
Finance
Spatial Economics
Public Economics
Regional Economics
Financial Economics
Business Taxation And Tax Law
Business Enterprises / Taxation
Business Tax / Law And Legislation
Online Access:
Collection: Springer eBooks 2005- - Collection details see MPG.ReNa
Table of Contents:
  • 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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