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Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens: ZEW Economic Studies, cartea 43

Autor Christoph Spengel, Andreas Oestreicher
en Limba Engleză Paperback – 21 sep 2011
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.
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Specificații

ISBN-13: 9783790827552
ISBN-10: 379082755X
Pagini: 190
Ilustrații: XVI, 175 p. 23 illus.
Dimensiuni: 155 x 235 x 15 mm
Greutate: 0.28 kg
Ediția:2012
Editura: Physica-Verlag HD
Colecția Physica
Seria ZEW Economic Studies

Locul publicării:Heidelberg, Germany

Public țintă

Research

Cuprins

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

Textul de pe ultima copertă

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.

Caracteristici

Includes supplementary material: sn.pub/extras