Publications of the Research Unit Corporate Taxation and Public Finance

  1. ZEW Discussion Paper No. 99-55 // 1999

    Effective Marginal Tax Rates for US Investors in Germany and Europe: An Analysis of Recent Tax Reforms in Germany

    In this paper the impact of the corporate tax systems of the EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting…

  2. ZEW Discussion Paper No. 99-54 // 1999

    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

    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…

  3. ZEW Discussion Paper No. 99-52 // 1999

    Double Bertrand Tax Competition: A Fiscal Game with Governments Acting as Middlemen

    In a common market with costless mobility of all factors, regional governments can attract mobile firms by granting subsidies which must be financed out of wage taxes on mobile labour. Since firms locate where…