Álvarez-Martinez, María T.; Barrios Cobos, Salvador; … - 2016
Commission (2016a), and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU, European … Commission (2016b). On top of the common base, it considers proposals to reduce the debt bias in corporate taxation. To do so, we … employ an applied general equilibrium model (CORTAX) covering all EU Member States, featuring different firm types and …