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

dc.contributor.author	Spengel, Christoph	en_US
dc.contributor.author	Oestreicher, Andreas	en_US
dc.date.accessioned	2016-08-02T05:12:33Z
dc.date.available	2016-08-02T05:12:33Z
dc.date.issued	2012	en_US
dc.identifier.isbn	9783790827552	en_US
dc.identifier.other	HPU2160423	en_US
dc.identifier.uri	https://lib.hpu.edu.vn/handle/123456789/22583
dc.description.abstract	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. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission's Steering Group.	en_US
dc.format.extent	193 p.	en_US
dc.format.mimetype	application/pdf
dc.language.iso	en	en_US
dc.publisher	Physica-Verlag Heidelberg	en_US
dc.relation.ispartofseries	ZEW Economic Studies 43	en_US
dc.subject	Corporate	en_US
dc.subject	Tax	en_US
dc.subject	EU	en_US
dc.title	Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens	en_US
dc.type	Book	en_US
dc.size	1.49 MB	en_US
dc.department	English resources	en_US