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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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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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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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Die deutsche Steuerquote: Konzeptionelle Fragen und internationaler Vergleich
Becker, Johannes; Fuest, Clemens - In: Wirtschaftsdienst 86 (2006) 6, pp. 355-360
Die Mehrwertsteuererhöhung und mögliche Belastungen der Bürger durch die Steuerfinanzierung von Sozialleistungen haben eine Diskussion über die Höhe der Steuerquote entfacht. Gibt es eine optimale Steuerquote? Welche Anforderungen werden an den Staat gestellt? Wie ist die deutsche...
Persistent link: https://www.econbiz.de/10010303381
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Die deutsche Steuerquote : konzeptionelle Fragen und internationaler Vergleich
Becker, Johannes; Fuest, Clemens - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 86 (2006) 6, pp. 355-360
Persistent link: https://www.econbiz.de/10003334868
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Kapital und Unternehmen unterwegs? : empirische Befunde zu Steuerarbitrage und Unternehmensverlagerungen
Becker, Johannes; Fuest, Clemens - In: Steuern im europäischen Wettbewerb : Unterbieten oder …, (pp. 29-37). 2007
Persistent link: https://www.econbiz.de/10003554613
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Corporate tax effects on the quality and quantity of FDI
Becker, Johannes; Fuest, Clemens; Riedel, Nadine - In: European economic review : EER 56 (2012) 8, pp. 1495-1511
Persistent link: https://www.econbiz.de/10009706495
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The tax burden on international assignments
Endres, Dieter; Spengel, Christoph; Elschner, Christina; … - In: Intertax : international tax review 33 (2005) 11, pp. 490-502
Persistent link: https://www.econbiz.de/10003199080