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Titlebook: Effective Tax Burden in Europe; Current Situation, P Otto H. Jacobs,Christoph Spengel Book 2002 Physica-Verlag Heidelberg 2002 Company Taxa

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Effective Tax Burden in Europe978-3-642-51036-6Series ISSN 1615-6781 Series E-ISSN 1867-2027
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Christoph Perathoner,Lorenz Ebnerthat time, we have not incorporated any of them. However, we have taken account of the German tax reform because it seems to be an important and — with respect to the tax changes — substantial reform. Most of the tax changes will become effective as of January 1, 2001.
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Das Strafgesetzbuch für das Deutsche Reichects of the tax systems referred to and entered in the calculations of the EATR are those that apply to the manufacturing sector and that are generally available. This excludes, as it does for all sectors considered in this report, above all, special investment incentive schemes.
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Changes of the effective average tax burden since 1995,ects of the tax systems referred to and entered in the calculations of the EATR are those that apply to the manufacturing sector and that are generally available. This excludes, as it does for all sectors considered in this report, above all, special investment incentive schemes.
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ZEW Economic Studieshttp://image.papertrans.cn/e/image/302818.jpg
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Die Anstellung und ihre Besteuerung,of tax burden comparisons depends on the methodological approach which is used for the computation. The most meaningful indicators for the effective levels of taxation are derived from forward-looking concepts. With respect to the type of investment we can distinguish between the effective marginal
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