Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Christoph Spengel

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.

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Year of publication:	1999
Authors:	Spengel, Christoph
Publisher:	Mannheim : ZEW
Subject:	Unternehmensbesteuerung \| Corporate taxation \| Kapitalertragsteuer \| Capital income tax \| Steuerbelastung \| Tax burden \| Multinationales Unternehmen \| Transnational corporation \| Steuerplanung \| Tax planning \| Auslandsinvestition \| Foreign investment \| USA \| United States \| Deutschland \| Germany \| EU-Staaten \| EU countries \| Steuerreform \| Tax reform
Description of contents:	Table of Contents [gbv.de]

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Erscheint auch als (Online-Ausgabe):

Spengel, Christoph *1964-*. Effective marginal tax rates for US investors in Germany and Europe. - Mannheim : ZEW, 1999. - 1 Online-Ressource (circa 30 Seiten)

Persistent link: https://www.econbiz.de/10001416262