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Romania's Development to a Low-Tax Country : Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States
Spengel, Christoph - 2012
We trace back Romania's development to a low-tax country among the Member States of the European Union by analyzing the … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …
Persistent link: https://www.econbiz.de/10013111468
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Achieving a common consolidated corporate tax base in the EU
Gammie, Malcolm; Giannini, Silvia; Klemm, Alexander; … - 2005
Persistent link: https://www.econbiz.de/10003338547
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Reduction of the effective corporate tax burden in Romania 1992 - 2012 and Romania's current ranking among the Central and Eastern European EU member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - In: Post-communist economies 24 (2012) 4, pp. 477-502
Persistent link: https://www.econbiz.de/10009714850
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Romania’s development to a low-tax country : effective corporate tax burden in Romania from 1992 to 2010 and Romania’s current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012
We trace back Romania’s development to a low-tax country among the Member States of the European Union by analysing the … description of the development of corporate taxation in Romania, but goes on with a numerical analysis of the tax burdens at … different periods of time which constitute milestones in the development of corporate taxation in Romania. For this purpose, we …
Persistent link: https://www.econbiz.de/10009424711
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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
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Nachtrag : sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
Spengel, Christoph; Eggert, Wolfgang - In: Ifo-Schnelldienst 57 (2004) 13, pp. 3-8
Ergänzend zu dem im ifo Schnelldienst 11/2004 diskutierten Thema "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?" plädiert Prof. Dr. Christoph Spengel, Universität Gießen, für eine Angleichung der effektiven Unternehmenssteuerbelastungen innerhalb der EU. Dazu...
Persistent link: https://www.econbiz.de/10002126123
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Measuring the effective levels of company taxation in the new member states : a quantitative analysis
Finkenzeller, Martin; Spengel, Christoph - 2004
Persistent link: https://www.econbiz.de/10002619351
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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. (contributor);  … - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10014461067
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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; … - 2004 - 2. ed.
Persistent link: https://www.econbiz.de/10010503147
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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/10010503150