The Effective Tax Burden of Companies in European Regions An Interna
The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This s
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ZEW Economic Studies
Further volumes of this series can be found at our homepage: springeronline.com/series/4041 Vol. 9: O. Bçrgel The Internationalization of British Start-up Companies in High-Technology Industries 2000. XIV, 230 pp. ISBN 3-7908-1292-7 Vol. 10: J. Hemmelskamp et al. (Eds.) Innovation-Oriented Environmental Regulation Theoretical Approaches and Empirical Analysis 2000. VI, 348 pp. ISBN 3-7908-1313-3 Vol. 11: K. L. Brockmann, M. Stronzik (Eds.) Flexible Mechanisms for an Efficient Climate Policy Cost Saving Policies and Business Opportunities 2000. VIII, 130 pp. ISBN 3-7908-1314-1 Vol. 12: W. Smolny Endogenous Innovations and Knowledge Spillovers A Theoretical and Empirical Analysis 2000. VIII, 277 pp. ISBN 3-7908-1320-6
Vol. 18: E. Wolf What Hampers Part-Time Work? An Empirical Analysis of Wages, Hours Restrictions and Employment from a Dutch-German Perspective 2003. X, 174 pp. ISBN 3-7908-0006-6 Vol. 19: P. Cecchini et al. (Eds.) The Incomplete European Market for Financial Services 2003. XII, 255 pp. ISBN 3-7908-0013-9 Vol. 20: C. Bæhringer, A. Læschel (Eds.) Empirical Modeling of the Economy and the Environment 2003. VI, 326 pp. ISBN 3-7908-0078-3 Vol. 21: K. Rennings, T. Zwick (Eds.) Employment Impacts of Cleaner Production 2003. VIII, 322 pp. ISBN 3-7908-0093-7
Vol. 13: M. Lechner, F. Pfeiffer (Eds.) Econometric Evaluation of Labour Market Policies 2001. X, 242 pp. ISBN 3-7908-1372-9
Vol. 22: O. Bçrgel, A. Fier, G. Licht, G. Murray The Internationalisation of Young High-Tech Firms An Empirical Analysis in Germany and the United Kingdom 2003. XII, 291 pp. ISBN 3-7908-0120-8
Vol. 14: M. Beise Lead Markets Country-Specific Success Factors of the Global Diffusion of Innovations 2001. XVI, 305 pp. ISBN 3-7908-1430-X
Vol. 23: F. Hçfner Foreign Exchange Intervention as a Monetary Policy Instrument Evidence for Inflation Targeting Countries 2004. X, 175 pp. ISBN 3-7908-0128-3
Vol. 15: O. H. Jacobs, C. Spengel Effective Tax Burden in Europe Current Situation, Past Developments and Simulations of Reforms 2002. X, 131 pp. ISBN 3-7908-1470-9
Vol. 24: E. Lçders Economic Foundation of Asset Price Processes 2004. XII, 121 pp. ISBN 3-7908-0149-6
Vol. 16: U. Kaiser Innovation, Employment, and Firm Performance in the German Service Sector 2002. X, 164 pp. ISBN 3-7908-1481-4
Vol. 25: F. Reize Leaving Unemployment for Self-Employment An Empirical Study 2004. XII, 241 pp. ISBN 3-7908-0168-2
Vol. 17: J. Kæke Corporate Governance in Germany An Empirical Investigation 2002. VIII, 184 pp. ISBN 3-7908-1511-X
Vol. 26: Ch. Bæhringer, A. Læschel (Eds.) Climate Change Policy and Global Trade 2004. VIII, 381 pp. ISBN 3-7908-0171-2
Lothar Lammersen ´ Robert Schwager
The Effective Tax Burden of Companies in European Regions An International Comparison With 48 Figures and 36 Tables
Physica-Verlag A Springer Company
ZEW Zentrum fuÈ r EuropaÈ ische Wirtschaftsforschung GmbH
Centre for European Economic Research
Series Editor Prof. Dr. Dr. h.c. mult. Wolfgang Franz Authors Lothar Lammersen Centre for European
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