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 /

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: Electronic eBook
Language:English
Published: Heidelberg : Physica-Verlag HD, 2012.
Series:ZEW Economic Studies, 43
Subjects:
Business.
Accounting.
Bookkeeping.
Tax accounting.
Tax laws.
European Economic Community literature.
Public finance.
Business and Management.
Business Taxation/Tax Law.
Public Economics.
European Integration.
Accounting/Auditing.
Online Access:Full Text via HEAL-Link
Table of Contents:
  • Introductions
  • Methodology
  • Future Value of the Tax Base and Effective Company Tax Burden.

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