Bilateral effective tax rates and foreign direct investment

This paper computes (marginal and average) forward-looking effective tax rates for a sample of more than 650,000 firms in and outside of Europe using Bureau van Dijk’s ORBIS data-base. Comparing the firm-level effective tax rates with their country-level counterparts we arrive at two important findi...

पूर्ण विवरण

ग्रंथसूची विवरण
मुख्य लेखकों: Egger, P, Loretz, S, Pfaffermayr, M, Winner, H
स्वरूप: Journal article
प्रकाशित: 2009