haku: @author Pointon, J. / yhteensä: 7
viite: 3 / 7
| Tekijä: | Pointon, J. Farrar, S. Tucker, J. |
| Otsikko: | European taxation and capital investment |
| Lehti: | European Journal of Finance
1996 : MAR, VOL. 2:1, p. 57-76 |
| Asiasana: | INVESTMENT TAXATION EUROPE |
| Kieli: | eng |
| Tiivistelmä: | A simulated study is conducted of the relative tax incentives to capital investment in Europe. For 1994 required pre-tax rates of return vary from 8.5% for plant and machinery investments in Spain to 13.8% for commercial property in Ireland. Within investment categories , however, the spreads between countries are much narrower. After personal tax, the smallest tax disincentives are found in Italy and the UK. The largest disincentives occur in the Netherlands (to invest in plant and machinery and industrial buildings) and Ireland. |
SCIMA