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The Effective Tax Burden of Companies in European Regions - An International Comparison (Paperback, 2005 ed.)
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The Effective Tax Burden of Companies in European Regions - An International Comparison (Paperback, 2005 ed.)
Series: ZEW Economic Studies, 28
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This book is the resuh of a research project commissioned by the
"IBC BAK In- ternational Benchmark Club"(R), an initiative by BAK
Basel Economics, and car- ried out by Zentrum fiir Europaische
Wirtschaftsforschung (ZEW - Centre for European Economic Research),
Mannheim. It contributes to the IBC's effort to evaluate and
compare economic performance and location factors across European
regions. The report provides the background to the headline figures
presented at the International Benchmark Forum on June 11* and 12*,
2003, in Basel, as well as a large number of additional results.
This work has benefited from the help of many institutions and
individuals. Above all, we are indebted to the sponsors for
financing the project in times of limited fiscal resources. We also
would like to thank the members of the Steering Committee of the
IBC module on taxation for their enduring support. Special thanks
go to Kurt Diitschler of the Swiss Federal Tax Administration who
was al- ways ready to provide information on detailed aspects of
the Swiss tax system. We are grateful to Christoph Koellreuter and
Martin Eichler from BAK Basel for or- ganising and promoting
research on taxation inside the IBC. Our colleagues Christina
Elschner and Gerd Gutekunst, ZEW, gave many detailed and very help-
ful comments. Finally, we owe thanks to Ulrike Nicolaus and Monika
Jackmann who provided able help in preparing the final draft of
this report. Of course, all remaining errors are our sole
responsibility.
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