Bøger af Lothar Lammersen

Lothar Lammersen vergleicht die verschiedenen einzelwirtschaftlichen Ansätze zur Messung der effektiven Steuerbelastung und analysiert ihre Anwendungsgebiete sowie ihre Aussagekraft. Themen sind die nationale und grenzüberschreitende Unternehmensfinanzierung, die Ausnutzung von Unterschieden bei Steuertarifen und Steuerbemessungsgrundlagen, die internationale Verrechnungspreisgestaltung sowie Steuerwirkungen unter einer zinsbereinigten Einkommensteuer oder einer Dual Income Tax.

This book is the resuh of a research project commissioned by the «IBC BAK In­ ternational Benchmark Club»®, an initiative by BAK Basel Economics, and car­ ried out by Zentrum fiir Europaische Wirtschaftsforschung (ZEW - Centre for European Economic Research), Mannheim. It contributes to the IBC's effort to evaluate and compare economic performance and location factors across European regions. The report provides the background to the headline figures presented at the International Benchmark Forum on June 11* and 12*, 2003, in Basel, as well as a large number of additional results. This work has benefited from the help of many institutions and individuals. Above all, we are indebted to the sponsors for financing the project in times of limited fiscal resources. We also would like to thank the members of the Steering Committee of the IBC module on taxation for their enduring support. Special thanks go to Kurt Diitschler of the Swiss Federal Tax Administration who was al­ ways ready to provide information on detailed aspects of the Swiss tax system. We are grateful to Christoph Koellreuter and Martin Eichler from BAK Basel for or­ ganising and promoting research on taxation inside the IBC. Our colleagues Christina Elschner and Gerd Gutekunst, ZEW, gave many detailed and very help­ ful comments. Finally, we owe thanks to Ulrike Nicolaus and Monika Jackmann who provided able help in preparing the final draft of this report. Of course, all remaining errors are our sole responsibility.