comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average … isolate investment projects the model-firm approach allows to calculate EATR for more complex and realistic conditions that … bases). A concrete computation and comparison of the EATR of corporations and their shareholders in five different countries …

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der …

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. …In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing …

effective marginal tax rates and thus can show whether an investment is favoured or discriminated against by a simple comparison …

Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur Großen Steuerreform 1999 in Deutschland eine derartige … Absenkung der Unternehmenssteuern möglich gewesen, so daß die deutsche Belastung im Drei- Länder-Vergleich erstmals am …

and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis … burden for corporations is higher than those in the Netherlands. The effects of the different corporation tax systems (full …

. Investment neutrality is lost if the imputed interest rate deviates from the market interest rate. With increasing profitability …