| 书目名称 | Common Corporate Tax Base in the EU |
| 副标题 | Impact on the Size o |
| 编辑 | Christoph Spengel,Andreas Oestreicher |
| 视频video | |
| 概述 | Includes supplementary material: |
| 丛书名称 | ZEW Economic Studies |
| 图书封面 |  |
| 描述 | 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. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group. |
| 出版日期 | Book 2012 |
| 关键词 | Accounting; Public Finance; Taxation |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-7908-2756-9 |
| isbn_softcover | 978-3-7908-2755-2 |
| isbn_ebook | 978-3-7908-2756-9Series ISSN 1615-6781 Series E-ISSN 1867-2027 |
| issn_series | 1615-6781 |
| copyright | Springer-Verlag Berlin Heidelberg 2012 |
发表于 2025-3-21 17:27:50
