Common corporate tax base in the EU
Subtitle: impact on the size of tax bases and effective tax burdens
By: Christoph Spengel, Andreas Oestreicher
Contributors: Oestreicher, Andreas
Series: ZEW economic studies -- 43; ZEW economic studies -- 43.
Publisher: Physica-Verlag; ZEW
Published: 2012
Place of publication: Heidelberg; New York; Mannheim
Language: eng
Number of pages: 175
ISBN-13: 9783790827552
Subjects: Tax incidence; Corporations; Taxation
Notes: Includes bibliographical references.
Table of contents: title: Introduction; title: Methodology; title: Future value of the tax base and effective company tax burden.