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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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Evaluating tax policy for location decisions
Devereux, Michael P. - 2002
Persistent link: https://www.econbiz.de/10013423855
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
reduziert und die Bemessungsgrundlagen verbreitert, so zuletzt auch in Deutschland. Es gibt keine grundlegenden theoretischen …
Persistent link: https://www.econbiz.de/10011402077
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Internationale Entwicklungstendenzen nationaler Steuersysteme - von der direkten zur indirekten Besteuerung?
Bach, Stefan; Scheremet, Wolfgang; Seidel, Bernhard; … - 2001
Persistent link: https://www.econbiz.de/10001627941
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Measuring the effective tax burden in the real world
Polito, Vito - In: Fiscal studies : the journal of the Institute for … 30 (2009) 2, pp. 247-278
Persistent link: https://www.econbiz.de/10003915897
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Die Unternehmensbesteuerung in Deutschland und Großbritannien vor dem Hintergrund des europäischen Integrationsprozesses
Göbes, Christian - 1996
Persistent link: https://www.econbiz.de/10008729934