Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Ta... (Bog, Paperback / softback, Engelsk)

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

(Bog, Paperback / softback, Engelsk)
Forfattere: Christoph Spengel, Andreas Oestreicher



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Beskrivelse

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.

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Forlag Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Forfattere Christoph Spengel, Andreas Oestreicher
Type Bog
Format Paperback / softback
Sprog Engelsk
Udgave 2012
Udgivelsesdato 21-09-2011
Første udgivelsesår 2011
Serie ZEW Economic Studies
Illustrationer 23 Illustrations, black and white; XVI, 175 p. 23 illus.
Originalsprog Germany
Sideantal 175
Indbinding Paperback / softback
Forlag Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Sideoplysninger 175 pages, 23 Illustrations, black and white; XVI, 175 p. 23 illus.
Mål 233 x 151 x 12
ISBN-13 / EAN-13 9783790827552