Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Christoph Spengel, J. H. Heckemeyer, Katharina Nicolay, Rainer Bräutigam and Kathrin Stutzenberger
| Year of publication: |
2018
|
|---|---|
| Authors: | Spengel, Christoph ; Heckemeyer, J. H. ; Nicolay, Katharina ; Bräutigam, Rainer ; Stutzenberger, Kathrin |
| Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 10.2018, 2, p. 165-191
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| Subject: | Unternehmensbesteuerung | Corporate taxation | Verbindlichkeiten | Corporate debt | Besteuerungsverfahren | Taxation procedure | Steuerpolitik | Tax policy | EU-Steuerrecht | EU tax law | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012101988