The effective tax burden in the new EU Member States is considerably lower than that in Germany, where corporate taxes are almost three times as high as in Lithuania. Investment in the new EU Member States has…
On 25 May 2004, Ernst-O. Schulze, executive director of the Centre for European Economic Research (ZEW), Mannheim, will be celebrating 40 years of his professional service.
In spite of the reduction in corporation tax rates, the tax burden on firms in Germany has only sunk slightly this year. In contrast, the tax burden on the employment of highly qualified workers can…