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Instruments for the Measurement of Effective Tax Burdens of Companies Based on the Neoclassical Investment Theory (King/Fullerton and Devereux/Griffith)

Selected Publications

Monographs, Articles in Anthologies:

Devereux, Michael P., Christina Elschner, Dieter Endres, Christoph Spengel, Alexandra Bartholmeß, Daniel Dreßler, Katharina Finke, Jost Henrich Heckemeyer and Benedikt Zinn (2009), EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Project for the EU Commission TAXUD/2008/CC/099, Mannheim und Oxford.

Dreßler, Daniel, Christina Elschner and Jost Henrich Heckemeyer (2009), BAK Taxation Index 2009, Effective Tax Burden of Companies and on Highly Qualified Manpower, BAK Basel Economics, Mannheim.

Devereux, Michael, Christina Elschner, Dieter Endres, Jost Henrich Heckemeyer, Michael Overesch, Ulrich Schreiber and Christoph Spengel (2008), Effective Levels of Company Taxation within an Enlarged EU, Project for the EU Commission TAXUD 2005/DE/3 10, Final Report, EU Commission, Mannheim. Download

Eichler, Martin, Christina Elschner and Michael Overesch (2005), IBC Taxation Index 2005, Comparison of the Effective Tax Burden of Companies and Highly Qualified Manpower in European Regions and the United States, BAK Basel Economics, Mannheim.

Lammersen, Lothar and Robert Schwager (2003), The Effective Tax Burden of Companies in the Extended Alpine Space, An International and Interregional Comparison, IBC BAK International Benchmark Club from BAK Basel Economics, Mannheim.

Publications in Journals:

Endres, Dieter , Katharina Finke, Clemens Fuest, Theresa Lohse and Christoph Spengel (2010), Tax Burden on Foreign Direct Investment in the Asia-Pacific Region, India, and Russia, Intertax, 421-429.

Overesch, Michael (2005), The Effective Tax Burden of Companies in Europe, CESifo DICE Report 4/2005, 56 - 63. Download

Schreiber, Ulrich, Christoph Spengel and Lothar Lammersen (2002), Measuring the Impact of Taxation on Investment and Financing Decisions, Schmalenbach Business Review 54, 2-23.

Discussion Papers and Working Papers:

Lammersen, Lothar (2002), The Measurement of Effective Tax Rates: Common Themes in Business Management and Economics, ZEW Discussion Paper No. 02-46, Mannheim. Download

Lammersen, Lothar (2002), Investment Decisions and Tax Revenues Under an Allowance for Corporate Equity, ZEW Discussion Paper No. 02-47, Mannheim., erschienen in: Recht der Internationalen Wirtschaft 49 (2003), 938-945 Download

Devereux, Michael P., Lothar Lammersen and Christoph Spengel (2002), Corporate Taxes and Economic Inefficiency in Europe, Mannheim/Warwick. Download

Büttner, Thiess (2002), The Impact of Taxes and Public Spending on the Location of FDI: Evidence from FDI-flows within Europe, ZEW Discussion Paper No. 02-17, Mannheim. Download


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