Barrios Cobos, Salvador; D'Andria, Diego; Gesualdo, Maria - 2019
expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border operations within … the European Union. However, to date the scarcity of comparable estimates on tax compliance costs has limited the … corporate tax compliance costs in order to assess the impact of the CCCTB, using a general equilibrium modelling approach. Our …