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An implicit tax rate for non-financial corporations : definition and comparison with other tax indicators
Schmidt-Faber, Claudius - 2004
Persistent link: https://www.econbiz.de/10009636966
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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/10009636969
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Activities of the European Union (EU) in the tax field in 2004
Europäische Kommission / Generaldirektion Steuern und …; … - 2005
Persistent link: https://www.econbiz.de/10009636991
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Activities of the European Union (EU) in the tax field in 2005
Europäische Kommission / Generaldirektion Steuern und …; … - 2006
Persistent link: https://www.econbiz.de/10009637806
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The delineation and apportionment of an EU consolidated tax base for multi-jurisdictional corporate income taxation : a review of issues and options
Agúndez-García, Ana - Europäische Kommission / Generaldirektion Steuern und … - 2006
Persistent link: https://www.econbiz.de/10009637808
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Activities of the European Union (EU) in the tax field in 2006
Europäische Kommission / Generaldirektion Steuern und …; … - 2007
Persistent link: https://www.econbiz.de/10009637815
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History of the "Tax package" : the principles and issues underlying the Community approach
Cattoir, Philippe - Europäische Kommission / Generaldirektion Steuern und … - 2007
Persistent link: https://www.econbiz.de/10009638817
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Corporate tax policy and incorporation in the EU
Mooij, Ruud A. de; Nicodème, Gaetan - 2008
Persistent link: https://www.econbiz.de/10009638826
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Corporate income tax rate-revenue paradox, The : evidence in the EU
Piotrowska, Joanna; Vanborren, Werner - 2008
In Europe, the decline in the corporate tax rates has not been reflected in the tax-to-GDP ratios. This paper explores to what extent the observed trend can be explained by changes in the effective tax burden on corporate income, in the share of total income accruing to the corporate sector and...
Persistent link: https://www.econbiz.de/10009638937