Spengel / Oestreicher | Common Corporate Tax Base in the EU | Buch | sack.de

Spengel / Oestreicher Common Corporate Tax Base in the EU



Impact on the Size of Tax Bases and Effective Tax Burdens

2012, Band: 43, 175 Seiten, Kartoniert, Book, Format (B × H): 155 mm x 235 mm, Gewicht: 302 g Reihe: ZEW Economic Studies
ISBN: 978-3-7908-2755-2
Verlag: Physica-Verlag


Spengel / Oestreicher Common Corporate Tax Base in the EU

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.

Zielgruppe


Research

Weitere Infos & Material


Introductions.- Methodology.- Future Value of the Tax Base and Effective Company Tax Burden.



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