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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
Spengel, Christoph, P.; Hausemer, S. Bergner; … - 2015
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
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Glossary
Spengel, Christoph, P.; Hausemer, S. Bergner; … - 2015
Persistent link: https://www.econbiz.de/10011313765
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SME taxation in Europe
Spengel, Christoph, P.; Hausemer, S. Bergner; … - 2015
Persistent link: https://www.econbiz.de/10011313771