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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Main Author: Spengel, Christoph.
Corporate Author: SpringerLink (Online service)
Other Authors: Oestreicher, Andreas.
Format: Electronic
Language: English
Published: Heidelberg : Physica-Verlag HD, 2012.
Series: ZEW Economic Studies, 43
Online Access:
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