Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific…
This paper deals with the problems encountered in defining and measuring the degree of fiscal decentralization. Drawing on a recent analytical framework of the OECD, different measures of fiscal autonomy and…
Das vorliegende Gutachten erweitert den IBC Taxation Index 2003 um weitere europäische Regionen in Osteuropa, Skandinavien und Westeuropa. Der IBC Taxation Index weist die effektive Unternehmenssteuerbelastung…