Publikationen des Forschungsbereichs Unternehmensbesteuerung und Öffentliche Finanzwirtschaft

  1. ZEW Discussion Paper Nr. 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 Nr. 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…