Otto H. Jacobs – författare
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2 produkter
2 produkter
Aussagemöglichkeiten und Grenzen der industriellen Kostenrechnung aus kostentheoretischer Sicht
Häftad, Tyska, 1968
565 kr
Skickas inom 10-15 vardagar
Del 15 - ZEW Economic Studies
Effective Tax Burden in Europe
Current Situation, Past Developments and Simulations of Reforms
Häftad, Engelska, 2002
550 kr
Skickas inom 10-15 vardagar
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 different tax drivers on the tax burden. The comparison is made in six stages: - Comparison of the EATR for a base case - Effects of alternative assumptions on the economic data - Comparative effects of the German tax reform from 1 January 2001 - Consequences of the most important tax reforms since 1995 - Effects of hypothetical tax reforms - Comparison with results obtained from other studies.