Overview
- A comparative study on company taxation
- With a detailed analysis of the attractiveness of regions from a tax perspective
- Includes supplementary material: sn.pub/extras
Part of the book series: ZEW Economic Studies (ZEW, volume 28)
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Table of contents (8 chapters)
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Front Matter
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Back Matter
Keywords
About this book
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.
Authors and Affiliations
Bibliographic Information
Book Title: The Effective Tax Burden of Companies in European Regions
Book Subtitle: An International Comparison
Authors: Lothar Lammersen, Robert Schwager
Series Title: ZEW Economic Studies
DOI: https://doi.org/10.1007/b138502
Publisher: Physica Heidelberg
eBook Packages: Business and Economics, Economics and Finance (R0)
Copyright Information: Physica-Verlag Heidelberg 2005
Softcover ISBN: 978-3-7908-1562-7Published: 28 October 2004
eBook ISBN: 978-3-7908-1616-7Published: 30 March 2006
Series ISSN: 1615-6781
Series E-ISSN: 1867-2027
Edition Number: 1
Number of Pages: XII, 252
Number of Illustrations: 48 b/w illustrations
Topics: Public Economics, Business Taxation/Tax Law, Regional/Spatial Science, Finance, general