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

Please use this identifier to cite or link to this item: https://lib.hpu.edu.vn/handle/123456789/22583

Title:	Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens
Authors:	Spengel, Christoph Oestreicher, Andreas
Keywords:	Corporate Tax EU
Issue Date:	2012
Publisher:	Physica-Verlag Heidelberg
Series/Report no.:	ZEW Economic Studies 43
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.
URI:	https://lib.hpu.edu.vn/handle/123456789/22583
ISBN:	9783790827552
Appears in Collections:	Sociology

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