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 Authors: Spengel, Christoph, Oestreicher, Andreas (Author)
Corporate Author: SpringerLink (Online service)
Format: eBook
Language:English
Published: Heidelberg Physica-Verlag HD 2012, 2012
Edition:1st ed. 2012
Series:ZEW Economic Studies
Subjects:
Online Access:
Collection: Springer eBooks 2005- - Collection details see MPG.ReNa
Table of Contents:
  • Introductions
  • Methodology
  • Future Value of the Tax Base and Effective Company Tax Burden