Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens: 43 (ZEW Economic Studies)

by Christoph Spengel (Author), Andreas Oestreicher (Contributor), Andreas Oestreicher (Contributor), Christoph Spengel (Author)

• New

  Paperback
  2011

  $80.51

  The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies.