Common Corporate Tax Base in the EU Impact on the Size of Tax Bases and Effective Tax Burdens

Common Corporate Tax Base in the EU Impact on the Size of Tax Bases and Effective Tax Burdens / by Christoph Spengel, Andreas Oestreicher.

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. Th...

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Bibliographic Details
Main Authors: Spengel, Christoph (Author), Oestreicher, Andreas (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Heidelberg : Physica-Verlag HD : Imprint: Physica, 2012.
Edition:1st ed. 2012.
Series:ZEW Economic Studies, 43
Springer eBook Collection.
Subjects:
Tax accounting.
Tax laws.
Public finance.
European Economic Community literature.
Accounting.
Bookkeeping .
Electronic resources (E-books)
Online Access:Click to view e-book
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Call Number: E-Book
Status: Available

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