Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens
Christoph Spengel ; Andreas Oestreicher
| Year of publication: |
2012
|
|---|---|
| Authors: | Spengel, Christoph ; Oestreicher, Andreas |
| Publisher: |
Heidelberg [u.a.] : Physica-Verlag |
| Subject: | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuerbelastung | Tax burden | EU-Steuerrecht | EU tax law | EU-Staaten | EU countries | Europäische Union | Unternehmen | Steuerrecht | Rechnungslegung | Besteuerungsgrundlage | Steuerharmonisierung |
| Description of contents: | Table of Contents [d-nb.info] ; Description [deposit.dnb.de] ; Description [swbplus.bsz-bw.de] |
| Extent: | XVI, 175 S. graph. Darst., Tab. 235 mm x 155 mm |
|---|---|
| Series: | ZEW economic studies. - Berlin : Springer, ISSN 1615-6781, ZDB-ID 1500894-0. - Vol. 43 |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Introduction -- Methodology -- Future value of the tax base and effective company tax burden. Erscheint: 26. August 2011 |
| ISBN: | 978-3-7908-2755-2 ; 3-7908-2755-X ; 978-3-7908-2756-9 |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10009311438