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The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In … particular, business location and investment decisions are influenced by the relative tax burdens encountered in different … regions. This study presents estimates of the effective average and marginal tax rates on company investment for 143 regions …
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reduziert und die Bemessungsgrundlagen verbreitert, so zuletzt auch in Deutschland. Es gibt keine grundlegenden theoretischen …
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