Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/283587 
Erscheinungsjahr: 
2023
Schriftenreihe/Nr.: 
ZEW Discussion Papers No. 23-066
Verlag: 
ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung, Mannheim
Zusammenfassung: 
Tax incentives are a key component of governments' investment policy mix as they directly impact companies' tax burden. In this paper, we illustrate the EU's tax attractiveness as investment location over time in terms of effective average tax rates and evaluate potential tax reform options. Our quantitative assessment of recent tax policies suggests that corporate tax rate cuts, notional interest deductions and R&D incentives reduce the effective average tax rate significantly. However, we argue that targeted measures such as accelerated depreciations and R&D incentives are most suitable for creating an attractive tax environment for business investments, especially in the context of the global minimum tax.
Schlagwörter: 
Mannheim Tax Index
effective tax rates
Devereux-Griffith methodology
globalminimum tax
tax incentives
investment
location attractiveness
JEL: 
F21
F23
H25
K34
Dokumentart: 
Working Paper

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