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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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The impact of the CCTB on the effective tax burden of corporations : results from the tax analyzer model : final report
Zentrum für Europäische Wirtschaftsforschung - 2019
Persistent link: https://www.econbiz.de/10012121069
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Company taxation in the new EU member states : survey of the tax regimes and effective tax burdens for multinational investors
Jacobs, Otto H.; Spengel, Christoph; Finkenzeller, Martin; … - 2003
Persistent link: https://www.econbiz.de/10014379092