Schwedische Direktinvestitionen in Deutschland und in Österreich – Eine empirische Untersuchung der,,gefühlten Steuerbelastung”*

Maik Dietrich, Dirk Kiesewetter and Sonja Moosmann

Perspektiven der Wirtschaftspolitik, 2008, vol. 9, issue 1, 62-82

Abstract: Abstract: This article contributes to the debate about Germany as a high or low tax country. The authors have conducted a survey among Swedish companies which have invested in Germany or Austria. The main finding is that the tax burden on a direct investment in Germany is perceived as high, whereas for Austria it is perceived as average. Germany does not owe its bad image to uninformed investors: respondents engaged in Germany feel more negative about the tax burden there than respondents without a German investment. Investors’ estimates seem to be based on statutory rather than effective tax rates.

Date: 2008
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https://doi.org/10.1111/j.1468-2516.2007.00262.x

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