Common Corporate Tax Base in the EU Impact on the Size of Tax Bases and Effective Tax Burdens /

• Main Authors: Spengel, Christoph (Author), Oestreicher, Andreas (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Heidelberg : Physica-Verlag HD, 2012.
• Series: ZEW Economic Studies, 43
• Subjects: Business.; Accounting.; Bookkeeping.; Tax accounting.; Tax laws.; European Economic Community literature.; Public finance.; Business and Management.; Business Taxation/Tax Law.; Public Economics.; European Integration.; Accounting/Auditing.

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. Th...