Allowance for shareholder equity : implementing a neutral corporate income tax in the European Union
Year of publication: |
Dec. 2007
|
---|---|
Other Persons: | Schanz, Deborah (contributor) ; Niemann, Rainer (contributor) |
Publisher: |
[S.l.] : Arbeitskreis Quantitative Steuerlehre (arqus) |
Subject: | Körperschaftsteuer | Corporate income tax | Cash-Flow-Steuer | Cash-flow tax | Aktionäre | Shareholders | Steuervergünstigung | Tax incentive | EU-Steuerrecht | EU tax law | Besteuerungsprinzip | Taxation principle | EU-Staaten | EU countries |
Extent: | Online-Ressource, 25 S., Text graph. Darst. |
---|---|
Series: | Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre. - Berlin : Arqus, ISSN 1861-8944, ZDB-ID 2213024-X. - Vol. 34 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | hdl:10419/27065 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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