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ZEW Economic Studies

The Effective Tax Burden of Companies in European Regions

An International Comparison

Authors: Lammersen, Lothar, Schwager, Robert

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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.

Table of contents (8 chapters)

Table of contents (8 chapters)
  • Executive Summary

    Pages 1-7

  • Introduction

    Pages 9-10

  • Methodology and Coverage of the Study

    Pages 11-22

  • Characteristics and Development of the Tax Systems

    Pages 23-30

  • The Effective Tax Burdens in the Assessed Countries

    Pages 31-51

Buy this book

eBook $84.99
price for USA in USD (gross)
  • ISBN 978-3-7908-1616-7
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $109.99
price for USA in USD
  • ISBN 978-3-7908-1562-7
  • Free shipping for individuals worldwide
  • Immediate ebook access, if available*, with your print order
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
The Effective Tax Burden of Companies in European Regions
Book Subtitle
An International Comparison
Authors
Series Title
ZEW Economic Studies
Series Volume
28
Copyright
2005
Publisher
Physica-Verlag Heidelberg
Copyright Holder
Physica-Verlag Heidelberg
eBook ISBN
978-3-7908-1616-7
DOI
10.1007/b138502
Softcover ISBN
978-3-7908-1562-7
Series ISSN
1615-6781
Edition Number
1
Number of Pages
XII, 252
Number of Illustrations
48 b/w illustrations
Topics

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