E Book

The Effective Tax Burden of Companies in European Regions

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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.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.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

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Penerbit

Verlag, Heidelberg : Physica-Verlag., 2005

Deskripsi Fisik

XII, 252 p. 48 illus.online resource.

Bahasa

English

ISBN/ISSN

9783790816167

Klasifikasi

336

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

1st ed.

Subjek

Regional economics.
Spatial economics.
Regional/Spatial Science.
Finance.
Finance, general.
Public finance.
Tax accounting.
Tax laws.
Business Taxation/Tax Law.
Public Economics.

Info Detail Spesifik

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Pernyataan Tanggungjawab

Lothar Lammersen, Robert Schwager.

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