The traditional way of comparing fiscal attractiveness of regions competing with each other internationally is to concentrate on the tax burdens borne by mobile capital and mobile companies. Lately this approach…
Companies pay taxes on profits and capital. Also, under competitive labour markets for highly skilled employees, companies have to compensate these employees for international differences in labour tax burdens.…
For a comprehensive study on behalf of the European Commission, a new methodology for computing effective tax burdens has been implemented and applied. This methodology, developed by Devereux and Griffith…
Due to constantly rising social security budgets and negative incentives of social benefits on labour supply and growth, European social systems are put increasingly under pressure. In this situation, for social…
To assess the attractiveness of a location with respect to the corporate tax system, especially the two measures of the effective marginal and the effective average tax burden are available. The effective…
The most recent survey of international companies conducted by BAK Konjunkturforschung Basel AG concludes that taxation is one of the most important considerations for companies when deciding where to locate. …
The European Commission has received a mandate from the Council for a study on taxation in the EU. This study should illuminate, among other things and taking into account the results of the Ruding-Report (1992),…