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Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

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/10011443408

Dem Steuerwettbewerb ein Ende setzen : die Unitary Taxation als Alternative zur immer stärkeren steuerlichen Entlastung von Unternehmen

Liebert, Nicola - In: Prokla : Zeitschrift für kritische Sozialwissenschaft 39 (2009) 1, pp. 65-82

Persistent link: https://www.econbiz.de/10003820528

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

Persistent link: https://www.econbiz.de/10013428280

Chains of ownership, regional tax competition, and foreign direct investment

Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - 2002

Persistent link: https://www.econbiz.de/10001700624

Chains of ownership, regional tax competition, and foreign direct investment

Desai, Mihir A.; Foley, C. Fritz; Hines, James R. - In: Foreign direct investment in the real and financial …, (pp. 61-98). 2003

Persistent link: https://www.econbiz.de/10001762440

The three parties in the race to the bottom : host governments, home governments and multinational companies

Altshuler, Rosanne (contributor); Grubert, Harry (contributor) - 2005

Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in part reflects the narrow view frequently taken of the...