search query: @author Niemann, R. / total: 5
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| Author: | Niemann, R. Bachmann, M. Knirsch, D. |
| Title: | Was leisten die Effektivsteuersätze des European Tax Analyzer? |
| Journal: | Betriebswirtschaft
2003 : MAR/APR, VOL 63:2, p. 123-137 |
| Index terms: | Taxation Investment Simulation models |
| Language: | ger |
| Abstract: | In the literature on business taxation, effective tax rates are calculated with a computer-based simulation, the 'European Tax Analyzer' (ETA) to quantify the tax burden on national and international investment decisions. This article analyzes the assumptions and objective variables underlying the ETA. The usefulness of ETA-based tax rates is examined with regard to tax policy and as an instrument for investment decisions (original in German). |
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