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Die steuerliche Standortattraktivität für Investitionen und hochqualifizierte Arbeitskräfte im internationalen Vergleich

Elschner, Christina; Overesch, Michael - In: Der Betrieb 59 (2006) 18, pp. 1017-1021

Persistent link: https://www.econbiz.de/10003320803

Trends of corporate tax levels in Europe

Elschner, Christina; Overesch, Michael - In: Intereconomics : review of European economic policy 42 (2007) 3, pp. 127-132

Persistent link: https://www.econbiz.de/10003481317

The effective tax burden of companies and of highly skilled manpower : tax policy stratgeies in a globalised economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - In: Fiscal studies : the journal of the Institute for … 27 (2006) 4, pp. 513-534

Persistent link: https://www.econbiz.de/10003393653

Der IBC Taxation Index 2003 : eine geographische Erweiterung ; Zusammenfassung vom September 2004 für "IBC BAK International Benchmark Club "® von BAK Basel Economics, Basel

Elschner, Christina; Overesch, Michael - 2004

Persistent link: https://www.econbiz.de/10010503702

The effective tax burden of companies and on highly skilled manpower : tax policy strategies in a globalized economy

Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2005

Company taxes and taxes on highly skilled labour both influence the attractiveness of a particular region as a location for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations across Europe and the United States. We then correlate...

Persistent link: https://www.econbiz.de/10002821875