Effective tax burden in Europe [electronic resource] : current situation, past developments and simulations of reforms / Otto H. Jacobs, Christoph Sprengel.

This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the...

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Bibliographic Details

Online Access:	Full Text (via Springer)
Main Author:	Jacobs, Otto H.
Other Authors:	Spengel, Christoph
Format:	Electronic eBook
Language:	English
Published:	Heidelberg ; New York : [Mannheim] : Physica-Verlag ; Zentrum für Europäische Wirtschaftsforschung, ©2002.
Series:	ZEW economic studies ; 15.
Subjects:	Tax incidence > European Union countries. Tax incidence > United States. Tax incidence. European Union countries. United States.