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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 - 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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Fiscal investment climate and the cost of capital in Germany and the EU
Evers, Lisa; Spengel, Christoph; Braun, Julia - 2015
Encouraging private investment in the EU is currently a primary goal of the European Commission. However, the effectiveness of public policies to stimulate private investment - such as a European Fund for Strategic Investments, which was recently proposed by the president of the European...
Persistent link: https://www.econbiz.de/10010515401
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A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - In: World tax journal : WTJ 4 (2012) 3, pp. 185-221
Persistent link: https://www.econbiz.de/10009690062
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What the design of an R&D tax incentive tells about its effectiveness : a simulation of R&D tax incentives in the European Union
Elschner, Christina; Ernst, Christof; Licht, Georg; … - In: The journal of technology transfer 36 (2011) 3, pp. 233-256
Persistent link: https://www.econbiz.de/10009130510
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Tax transparency and international tax avoidance - evidence from country-by-country reporting
Vay, Heiko - 2020
Persistent link: https://www.econbiz.de/10012500555
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A Common Corporate Tax Base for Europe : An Impact Assessment of the Draft Council Directive on a CC(C)TB
Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2018
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...
Persistent link: https://www.econbiz.de/10014167859
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A Common Corporate Tax Base for Europe : An Impact Assessment of the Draft Council Directive on a CC(C)TB
Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2023
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on 16 March 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...
Persistent link: https://www.econbiz.de/10014263794
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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