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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/10010297438
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Trends of corporate tax levels in Europe
Elschner, Christina; Overesch, Michael - In: Intereconomics 42 (2007) 3, pp. 127-132
Persistent link: https://www.econbiz.de/10010272156
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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
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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
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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
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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
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The Effective Tax Burden of Companies and on Highly Skilled Manpower : Tax Policy Strategies in a Globalized Economy
Elschner, Christina; Lammersen, Lothar; Overesch, Michael; … - 2015
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/10014064597
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Der IBC Taxation Index 2003: Eine geographische Erweiterung. Zusammenfassung vom September 2004
Elschner, Christina; Overesch, Michael - 2004
Persistent link: https://www.econbiz.de/10010527509
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Konzernsteuerquote und Invesitionsverhalten
Becker, Johannes; Fuest, Clemens; Spengel, Christoph - 2005
Kapitalmarktorientierte Unternehmen in Deutschland orientieren sich in zunehmendem Maße an der Konzernsteuerquote. Diese unterscheidet sich in wesentlichen Aspekten von den in der Forschung gängigen Maßen der effektiven Besteuerung, die auf dem neoklassischen Investitionsmodell basieren. Dies...
Persistent link: https://www.econbiz.de/10010297439