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Persistent link: https://www.econbiz.de/10011983150
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...
Persistent link: https://www.econbiz.de/10013428280
concentration of capital turns out to be of a higher level and variability than the one of employment in 1985-94. Regions marked by …
Persistent link: https://www.econbiz.de/10013428412