The tax attractiveness of EU locations for corporate investments : a stocktaking of past developments and recent reforms
| Year of publication: |
2024
|
|---|---|
| Authors: | Gundert, Hannah ; Nicolay, Katharina ; Steinbrenner, Daniela ; Wickel, Sophia |
| Published in: |
The Economists' voice. - Berlin : De Gruyter, ISSN 1553-3832, ZDB-ID 2162320-X. - Vol. 21.2024, 1, p. 97-132
|
| Subject: | Devereux/Griffith methodology | effective tax rates | global minimum tax | investment | location attractiveness | tax incentives | Betriebliche Standortwahl | Firm location choice | Investition | Investment | Steuervergünstigung | Tax incentive | Steuertarif | Tax rate | Auslandsinvestition | Foreign investment | Unternehmensbesteuerung | Corporate taxation | Steuerwettbewerb | Tax competition | Investitionspolitik | Investment policy | Welt | World |
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