Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/24337
Authors: 
Spengel, Christoph
Year of Publication: 
1999
Series/Report no.: 
ZEW Discussion Papers 99-55
Abstract: 
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.
Subjects: 
Tax burden comparison
capital income taxation
tax competition
tax harmonization in Europe
cross-border tax planing
Document Type: 
Working Paper

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