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Harmonizing corporate income taxes in the United States and the European Union : legislative, judicial, soft-law, and cooperative approaches
McLure, Charles E. - In: Globalization and its tax discontents : tax policy and …, (pp. 138-152). 2010
Persistent link: https://www.econbiz.de/10008810801
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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10011443402
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Evaluating tax policy for location decisions
Devereux, Michael P.; Griffith, Rachel - In: International tax and public finance 10 (2003) 2, pp. 107-126
Persistent link: https://www.econbiz.de/10001761750
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Internationale Mobilität von Steuerbasen : ist nationale Steuerpolitik noch möglich?
Schreiber, Ulrich - In: Steuersysteme der Zukunft, (pp. 29-88). 1998
Persistent link: https://www.econbiz.de/10001322109
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How to minimize foreign tax liabilities with the major US trading partners after the Tax Reform Act of 1986 : the German viewpoint
Blair, Diane D. - In: Intertax : international tax review (1988), pp. 131-138
Persistent link: https://www.econbiz.de/10001065644
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The Effective Average Tax Burden in the European Union and the USA : A Computer-Based Calculation and Comparison with the Model of the European Tax Analyzer
Jacobs, Otto H.; Spengel, Christoph - 2008
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10014089716
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The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph - 1999
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10013428279