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SME taxation in Europe : an empirical study of applied corporate income taxation for SMEs compared to large enterprises ; CIP Programme 186/PP/ENT/CIP/12/F/S01C24

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This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...

Persistent link: https://www.econbiz.de/10011313225