Arbeitspapier
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 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 99-55
- Klassifikation
-
Wirtschaft
- Thema
-
Tax burden comparison
capital income taxation
tax competition
tax harmonization in Europe
cross-border tax planing
Unternehmensbesteuerung
Kapitalertragsteuer
Steuerbelastung
Multinationales Unternehmen
Steuerplanung
Direktinvestition
USA
Deutschland
EU-Staaten
Steuerreform
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Spengel, Christoph
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (wo)
-
Mannheim
- (wann)
-
1999
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Spengel, Christoph
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Entstanden
- 1999
Ähnliche Objekte (12)
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Book-tax conformity: Empirical evidence from Germany
Effective tax rates under IP tax planning
Tax incentives for research and development and their use in tax planning
The common consolidated corporate tax base
Was taugen die OECD-Vorschläge zur weltweiten Reform der Unternehmensbesteuerung?
International Tax Planning in the Age of ICT
Taxation, R&D tax incentives and patent application in Europe
Intellectual property box regimes: Effective tax rates and tax policy considerations
Intellectual property box regimes: Effective tax rates and tax policy considerations
ICT and international corporate taxation: tax attributes and scope of taxation
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
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Book-tax conformity: Empirical evidence from Germany
Effective tax rates under IP tax planning
Tax incentives for research and development and their use in tax planning
The common consolidated corporate tax base
Was taugen die OECD-Vorschläge zur weltweiten Reform der Unternehmensbesteuerung?
International Tax Planning in the Age of ICT
Taxation, R&D tax incentives and patent application in Europe
Intellectual property box regimes: Effective tax rates and tax policy considerations
Intellectual property box regimes: Effective tax rates and tax policy considerations
ICT and international corporate taxation: tax attributes and scope of taxation
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
Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Book-tax conformity: Empirical evidence from Germany
Effective tax rates under IP tax planning
Tax incentives for research and development and their use in tax planning
The common consolidated corporate tax base
Was taugen die OECD-Vorschläge zur weltweiten Reform der Unternehmensbesteuerung?
International Tax Planning in the Age of ICT
Taxation, R&D tax incentives and patent application in Europe
Intellectual property box regimes: Effective tax rates and tax policy considerations
Intellectual property box regimes: Effective tax rates and tax policy considerations
ICT and international corporate taxation: tax attributes and scope of taxation