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

193 Pages·2012·1.493 MB·English
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by Christoph Spengel, Andreas Oestreicher (auth.)| 2012| 193 pages| 1.493| English

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

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.

Detailed Information

Author:Christoph Spengel, Andreas Oestreicher (auth.)
Publication Year:2012
ISBN:9783790827552
Pages:193
Language:English
File Size:1.493
Format:PDF
Price:FREE
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