Keller, Sara; Schanz, Deborah - arqus - Arbeitskreis Quantitative Steuerlehre - 2013
This paper analyzes whether taxation has an influence on the location decisions of multinational enterprises. As a tax measure, we employ the Tax Attractiveness Index (see Keller and Schanz 2013). This index covers 18 different tax factors, such as the taxation of dividends and capital gains,...