Dietrich, Maik; Kiesewetter, Dirk; Moosmann, Sonja - In: Perspektiven der Wirtschaftspolitik 9 (2008) 1, pp. 62-82
This article contributes to the debate about Germany as a high or low tax country. The authors have conducted a survey among Swedish companies which have invested in Germany or Austria. The main finding is that the tax burden on a direct investment in Germany is perceived as high, whereas for...
