An ex-ante assessment of the AGI : firm-level evidence from Belgian tax return data
Pieter Buyl, Annelies Roggeman, and Isabelle Verleyen
| Year of publication: |
2022
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| Authors: | Buyl, Pieter ; Roggeman, Annelies ; Verleyen, Isabelle |
| Published in: |
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford University Press, ISSN 1612-7501, ZDB-ID 2108821-4. - Vol. 68.2022, 1, p. 46-72
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| Subject: | corporate taxation | allowance for corporate equity | simulation | effective tax rate | taxreturn data | Unternehmensbesteuerung | Corporate taxation | Belgien | Belgium | Körperschaftsteuer | Corporate income tax | Steuerreform | Tax reform | Steuertarif | Tax rate | Simulation | Steuerbelastung | Tax burden |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1093/cesifo/ifab007 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012876568