Klappentext: Angesichts der Globalisierung wird die Debatte über die Zukunft der Arbeit, über Wirtschaftsstandorte und die Rolle des Sozialstaats in vielen Industrienationen mit 'hnlichen Argumenten geführt. Auf einer breiten empirischen Grundlage bietet der Band einen internationalen...

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

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...