Effective tax burden in Europe : current situation, past developments and simulations of reforms

Estimates of effective average tax rates (EATR) in five EU member States plus the USA. The main aim of this publication is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six sta...

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Bibliographic Details
Main Author:	Jacobs, Otto H
Other Authors:	Spengel, Christoph
Format:	Book
Language:	English
Published:	Heidelberg ; New York : [Mannheim] : Physica-Verlag ; Zentrum für Europäische Wirtschaftsforschung GmbH, c2002 Heidelberg ; New York : [Mannheim] : Physica-Verlag ; Zentrum fu��r Europa��ische Wirtschaftsforschung, ��2002 Heidelberg ; New York : [Mannheim] : Physica-Verlag ; Zentrum für Europäische Wirtschaftsforschung GmbH, c2002 Heidelberg ; New York : Physica-Verlag, c2002 Heidelberg ; New York : [Mannheim] : [2002]
Series:	ZEW economic studies ; 15 ZEW economic studies ; 15
Subjects:	Tax incidence > European Union countries Tax incidence > United States Taxation > Europe Analyse comparative Impo��ts Incidence fiscale Tax incidence UE/CE Etats membres Etats-Unis d'Ame��rique European Union countries United States

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Stanford University

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Call Number:	HJ2599.5 .J33 2002

Yale University

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Call Number:	HJ2323.E85 J336 2002 (LC)

Massachusetts Institute of Technology

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Call Number:	HJ2323.E85.J336 2002

Duke University

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University of Pennsylvania

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Call Number:	HJ2323.E85 J336 2002