Effective Marginal Tax Rates for US Investors in Germany and Europe : An Analysis of Recent Tax Reforms in Germany

Spengel, Christoph

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URL: https://ub-madoc.bib.uni-mannheim.de/588
URN: urn:nbn:de:bsz:180-madoc-5889
Document Type: Working paper
Year of publication: 1999
The title of a journal, publication series: ZEW Discussion Papers
Volume: 99-55
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Subject headings (SWD): Europäische Union , USA , Steuersystem , Steuerharmonisierung
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.
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