Schwedische Direktinvestitionen in Deutschland und in Österreich - Eine empirische Untersuchung der,,gefühlten Steuerbelastung"
AbstractThis article contributes to the debate about Germany as a high or low tax country. The authors have conducted a survey among Swedish companies which have invested in Germany or Austria. The main finding is that the tax burden on a direct investment in Germany is perceived as high, whereas for Austria it is perceived as average. Germany does not owe its bad image to uninformed investors: respondents engaged in Germany feel more negative about the tax burden there than respondents without a German investment. Investors' estimates seem to be based on statutory rather than effective tax rates. Copyright 2007 die Autoren Journal compilation 2007, Verein für Socialpolitik und Blackwell Publishing Ltd.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.
Volume (Year): 9 (2008)
Issue (Month): 1 (02)
Contact details of provider:
Web page: http://www.blackwellpublishing.com/journal.asp?ref=1465-6493
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Johannes Becker & Clemens Fuest, 2006. "Ist Deutschland Hoch- oder Niedrigsteuerland? Der Versuch einer Synthese," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 35-42, 02.
- Michael Devereux & Rachel Griffith, 1996.
"Taxes and the location of production: evidence from a panel of US multinationals,"
IFS Working Papers
W96/14, Institute for Fiscal Studies.
- Devereux, Michael P. & Griffith, Rachel, 1998. "Taxes and the location of production: evidence from a panel of US multinationals," Journal of Public Economics, Elsevier, vol. 68(3), pages 335-367, June.
- Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR & CES & MSH, vol. 17(35), pages 449-495, October.
- Martin Jacob & Andreas Pasedag & Franz W. Wagner, 2011. "Werden niedrige Steuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 72-91, 02.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Wiley-Blackwell Digital Licensing) or (Christopher F. Baum).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.