Common Corporate Tax Base in the EU [electronic resource] : Impact on the Size of Tax Bases and Effective Tax Burdens / by Christoph Spengel, Andreas Oestreicher.
Tipo de material:
TextoSeries ZEW Economic Studies, 43Editor: Heidelberg : Physica-Verlag HD, 2012Descripción: XVI, 175p. 23 illus. online resourceTipo de contenido: text Tipo de medio: computer Tipo de portador: online resourceISBN: 9783790827569Trabajos contenidos: SpringerLink (Online service)Tema(s): Economics | Europe -- Economic policy | Finance | Auditing | Economics/Management Science | Business Taxation/Tax Law | Public Finance & Economics | European Integration | Accounting/AuditingFormatos físicos adicionales: Sin títuloClasificación CDD: 658.153 | 336.2 Clasificación LoC:HF5681.T3Recursos en línea: de clik aquí para ver el libro electrónico
Contenidos:
Springer eBooksResumen: 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 Commissions Steering Group.
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Introductions -- Methodology -- Future Value of the Tax Base and Effective Company Tax Burden.
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 Commissions Steering Group.
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