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Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

Christoph Spengel, Andreas Oestreicher (Autoren)

Buch | Softcover

XVI, 175 Seiten

2011
Physica (Verlag)
978-3-7908-2755-2 (ISBN)

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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.

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

Erscheint lt. Verlag	21.9.2011
Reihe/Serie	ZEW Economic Studies
Zusatzinfo	XVI, 175 p. 23 illus.
Verlagsort	Heidelberg
Sprache	englisch
Maße	155 x 235 mm
Gewicht	299 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
Themenwelt	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
Schlagworte	Accounting • Europa; Wirtschaft • Public Finance • Taxation • Unternehmensbesteuerung
ISBN-10	3-7908-2755-X / 379082755X
ISBN-13	978-3-7908-2755-2 / 9783790827552
Zustand	Neuware