Klemm, Alexander - In: CESifo economic studies : CESifo, a joint initiative of … 53 (2007) 2, pp. 229-262
This article provides an overview of full and partial allowance for corporate equity (ACE) tax systems in practice. In the recent past, ACE systems existed in Austria, Croatia and Italy. Brazil still applies a variant of such a system and Belgium introduced one in 2006. This article summarizes...
