In a place to place analysis of bilateral FDI flows the average company tax burden, the statutory corporation tax rate, as well as the cost of capital are used to capture the tax incentives. In addition,…
We assess the design of the recent environmental tax reform in Germany. Based on fundamental welfare economics we argue that extensive tax reductions and rebates in favour of energy-intensive …
Für die Attraktivität einer Region als Investitionsstandort spielt die Steuerbelastung eine wichtige Rolle. In dieser Studie werden deshalb mit der Methode von King und Fullerton standortspezifische…