Notice bibliographique
- Notice
Type(s) de contenu et mode(s) de consultation : Texte noté : électronique
Auteur(s) : Lammersen, Lothar
Schwager, Robert (1961-....)
Titre(s) : The effective tax burden of companies in European regions [Texte électronique] : an international comparison / Lothar Lammersen, Robert Schwager
Publication : Heidelberg ; New York : Physica-Verlag, 2005
Description matérielle : 1 online resource (viii, 251 pages)
Collection : ZEW economic studies ; vol. 28
Lien à la collection : ZEW economic studies (Online)
Note(s) : Includes bibliographical references (pages 249-251)
"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 book serves as a comprehensive
reference guide to the attractiveness of European regions from a taxation point of
view. It also helps regional policy makers to benchmark their own region relative
to competitors."--Jacket
Sujet(s) : Entreprises -- Impôts -- Europe
Entreprises -- Impôts -- États-Unis
Évasion fiscale -- Europe
Évasion fiscale -- États-Unis
Indice(s) Dewey :
336.207 (23e éd.) = Taxes professionnelles
Identifiants, prix et caractéristiques : ISBN 9783790816167
Identifiant de la notice : ark:/12148/cb447149853
Notice n° :
FRBNF44714985
(notice reprise d'un réservoir extérieur)
Table des matières : Executive Summary ; Introduction ; 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 ; Appendix A: Description of the
Relevant Tax Parameters ; Appendix B: Supplementary Tables and Figures ; Appendix
C: Supplementary Rankings ; Appendix D: Detailed Results.
