Schanz, Deborah (contributor); Niemann, Rainer (contributor) - 2007
This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal … extended. Our proposal is shaped in a way that it could be realized in a single EU country or in all member states of the EU. … transactions be-tween shareholders and corporations are subject to tax. In contrast to existing S-base cash flow tax systems, tax …