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isPartOf:"ZEW economic studies"
person:"Spengel, Christoph"
~isPartOf:"World tax journal : WTJ"
~subject:"Körperschaftsteuer"
~subject:"Steuerpolitik"
~subject:"Tax incidence"
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Körperschaftsteuer
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Tax incidence
EU countries
9
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7
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1995-2001
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Spengel, Christoph
Oestreicher, Andreas
2
Bräutigam, Rainer
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Heckemeyer, J. H.
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Jacobs, Otto H.
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ZEW economic studies
World tax journal : WTJ
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6
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3
Die Betriebswirtschaft : DBW
1
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1
European taxation : official journal of the Confédération Fiscale Européenne
1
Festschrift für Wolfgang Ritter zum 70. Geburtstag : Steuerrecht, Steuer- und Rechtspolitik, Wirtschaftsrecht und Unternehmensverfassung, Umweltrecht
1
Ifo-Schnelldienst
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Institut Finanzen und Steuern : ifst
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Proceedings / 95th Annual Conference on Taxation : Orlando. Florida, Nov. 14-16, 2002 ; and minutes of the Annual Meeting of the National Tax Association, Thursday, November 14, 2002
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Report of a CEPS task force
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Addressing the debt-equity bias within a common consolidated corporate tax base (CCCTB) : possibilities, impact on effective tax rates and revenue neutrality
Spengel, Christoph
;
Heckemeyer, J. H.
;
Nicolay, Katharina
; …
- In:
World tax journal : WTJ
10
(
2018
)
2
,
pp. 165-191
Persistent link: https://www.econbiz.de/10012101988
Saved in:
2
Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens
Spengel, Christoph
;
Oestreicher, Andreas
-
2012
Persistent link: https://www.econbiz.de/10009311438
Saved in:
3
A common corporate tax base for Europe : an impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph
;
Ortmann-Babel, Martina
;
Zinn, Benedikt
- In:
World tax journal : WTJ
4
(
2012
)
3
,
pp. 185-221
Persistent link: https://www.econbiz.de/10009690062
Saved in:
4
Common corporate tax base and effective tax burdens in the EU Member States
Oestreicher, Andreas
;
Reister, Timo
;
Spengel, Christoph
- In:
World tax journal : WTJ
1
(
2009
)
1
,
pp. 46-66
Persistent link: https://www.econbiz.de/10003925064
Saved in:
5
Effective tax burden in Europe : current situation, past developments and simulations of reforms ; with 39 tables
Jacobs, Otto H.
;
Spengel, Christoph
-
2002
Persistent link: https://www.econbiz.de/10001648920
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