Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There is not only a great variation among the EMTR in the EU-member states which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany.
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- Hans-Werner Sinn & Willi Leibfritz & Alfons J. Weichenrieder, 1999. "ifo Vorschlag zur Steuerreform," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 52(18), pages 03-18, October.
- Don Fullerton, 1983. "Which Effective Tax Rate?," NBER Working Papers 1123, National Bureau of Economic Research, Inc.
- Spengel, Christoph, 1994. "Innovationsförderung und Besteuerung," ZEW Discussion Papers 94-14, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
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