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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Bibliographic Details
Main Author: Spengel, Christoph (Author)
Corporate Author: SpringerLink (Online service)
Other Authors: Oestreicher, Andreas
Format: eBook
Language:English
Series:ZEW Economic Studies 43
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