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...
|Edition:||1st ed. 2012|
|Series:||ZEW Economic Studies
|Collection:||Springer eBooks 2005- - Collection details see MPG.ReNa|
- Future Value of the Tax Base and Effective Company Tax Burden