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 Authors: | , |
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Format: | eBook |
Language: | English |
Published: |
Heidelberg
Physica
2012, 2012
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Edition: | 1st ed. 2012 |
Series: | ZEW Economic Studies
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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