Keller, Sara; Schanz, Deborah - arqus - Arbeitskreis Quantitative Steuerlehre - 2013
This paper develops a new tax measure - the Tax Attractiveness Index - reflecting the attractiveness of a country's tax … environment and the tax planning opportunities that are offered. Specifically, the Tax Attractiveness Index covers 16 different … rules, and controlled foreign company (CFC) rules. We develop methods to quantify each tax factor. The Tax Attractiveness …