Zobrazeno 1 - 10
of 13
pro vyhledávání: '"Effective Company Tax Burden"'
Autor:
Andreas Oestreicher, Christoph Spengel
Publikováno v:
Common Corporate Tax Base in the EU ISBN: 9783790827552
The analysis in this section comprises three steps. First, the options for a Common Corporate Tax Base (CCTB) examined in the study are described. Second, the corporate tax bases and the effective tax burdens under current national tax provisions in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::893888dfae12c3739535a766166353d4
https://doi.org/10.1007/978-3-7908-2756-9_3
https://doi.org/10.1007/978-3-7908-2756-9_3
Publikováno v:
Common Corporate Tax Base in the EU; 2012, p27-125, 99p
Publikováno v:
Vierteljahrshefte zur Wirtschaftsforschung. 76:86-97
Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung mittelständischer Unternehmen. Aus der Sicht internationaler Investoren verbessert sich die steuerliche Standortattraktivität Deut
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::12ae4b22836f2c0e4ffb8da18af1dbea
https://doi.org/10.3790/vjh.76.2.86
https://doi.org/10.3790/vjh.76.2.86
Publikováno v:
Journal of Economic Literature. Jun2012, Vol. 50 Issue 2, p547-626. 80p.
Autor:
Spengel, Christoph1 (AUTHOR), Lazar, Sebastian2 (AUTHOR), Evers, Lisa1 (AUTHOR) evers@zew.de, Zinn, Benedikt1 (AUTHOR)
Publikováno v:
Post-Communist Economies. Dec2012, Vol. 24 Issue 4, p477-502. 26p. 9 Charts.
Publikováno v:
Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects, Main Results & Policy Implications; 2002, p1-29, 29p, 1 Chart, 4 Graphs
Publikováno v:
FinanzArchiv - European Journal of Public Finance; Mar2013, Vol. 69 Issue 1, p72-114, 43p
Autor:
Ganghof, Steffen, Genschel, Philipp
Publikováno v:
Journal of European Public Policy; Jan2008, Vol. 15 Issue 1, p58-77, 20p, 2 Charts, 3 Graphs
Autor:
Schratzenstaller, Margit
Publikováno v:
Intereconomics; Mar2005, Vol. 40 Issue 2, p89-99, 11p
Autor:
Christoph Spengel, Andreas Oestreicher
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 s