The tax attractiveness of EU locations for corporate investments: A stocktaking of past developments and recent reforms


Gundert, Hannah ; Nicolay, Katharina ; Steinbrenner, Daniela ; Wickel, Sophia


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DOI: https://doi.org/10.1515/ev-2023-0066
URL: https://www.degruyter.com/document/doi/10.1515/ev-...
URN: urn:nbn:de:bsz:180-madoc-673315
Document Type: Article
Year of publication: 2024
The title of a journal, publication series: The Economists' Voice
Volume: 21
Issue number: 1
Page range: 97-132
Place of publication: Berlin ; Boston, MA
Publishing house: De Gruyter
ISSN: 1553-3832
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies)
Pre-existing license: Creative Commons Attribution 4.0 International (CC BY 4.0)
Subject: 330 Economics
Classification: JEL: F21 , F23 , H25 , K34,
Keywords (English): effective tax rates , Devereux/Griffith methodology , global minimum tax , tax incentives , investment , location attractiveness




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