This study presents estimates of the effective tax burden of companies located in 143 regions of eight European countries and the United States. It accompanies a study on the effective tax burden on highly qualified employees, which follows the same spirit. The study was prepared for the "IBC BAK International Benchmark Club" (R) of BAK Basel Economics, which evaluates and compares economic performance and location factors across European regions.

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

Kategorie

Gutachten

Schlagworte

Steuerbelastungsvergleich, Unternehmensbesteuerung, Standortwahl, Steuerwirkungen