For a comprehensive study on behalf of the European Commission, a new methodology for computing effective tax burdens has been implemented and applied. This methodology, developed by Devereux and Griffith (DG-approach), extends the internationally accepted King-Fullerton-approach: With the DG-approach, further issues regarding the impact of taxation on corporate decision-making can be explored. The new methodology is closely connected with the European Tax Analyzer (ETA) developed by the ZEW and the University of Mannheim. The goals of this research project were twofold: First, we aimed to systematically explore the relation between the ETA model and the DG-approach. Both approaches have their advantages in different areas and thus complement each other. Second, we aimed to analyse different model tax systems (e.g., dual income tax, consumption based income tax) with a focus on their impact on location decisions of multinational corporations.
Articles in Refereed Journals
Schreiber, Ulrich, Christoph Spengel and Lothar Lammersen (2002), Measuring the Impact of Taxation on Investment and Financing Decisions, Schmalenbach Business Review 54, 2-23.
Spengel, Christoph and Lothar Lammersen (2001), Methoden zur Messung und zum Vergleich von internationalen Steuerbelastungen, Steuer und Wirtschaft 78, 222-238.
Discussion 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, LLL:citation.label.journal: Recht der Internationalen Wirtschaft 49 (2003), 938-945. Download
Schreiber, Ulrich, Christoph Spengel and Lothar Lammersen (2001), Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten, ZEW Discussion Paper No. 01-26, Mannheim, LLL:citation.label.journal: Schmalenbach Business Review 54 (2002), 2-23. Download