Schwedische Direktinvestitionen in Deutschland und in Österreich - Eine empirische Untersuchung der,,gefühlten Steuerbelastung"
This 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.
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Volume (Year): 9 (2008)
Issue (Month): 1 (02)
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References listed on IDEAS
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.:
- 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.
- 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.
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