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...
|Main Author:||Spengel, Christoph.|
|Corporate Author:||SpringerLink (Online service)|
|Other Authors:||Oestreicher, Andreas.|
ZEW Economic Studies,
No Tags, Be the first to tag this record!