Levelling up or levelling down? : Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base
Stephen R. Bond
| Year of publication: |
2000
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|---|---|
| Authors: | Bond, Stephen |
| Published in: |
Taxing capital income in the European Union : issues and options for reform. - New York, NY [u.a.] : Oxford Univ. Press, ISBN 0-19-829783-1. - 2000, p. 161-179
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| Subject: | Körperschaftsteuer | Corporate income tax | Steuervergünstigung | Tax incentive | Fremdkapital | Debt financing | Kapitalkosten | Cost of capital | Selbstfinanzierung | Self-financing | Theorie | Theory | OECD-Staaten | OECD countries |
| Extent: | Graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz im Buch ; Book section |
| Language: | English |
| Notes: | ACE = allowance for corporate equity CBIT = comprehensive business income tax In: Taxing capital income in the European Union |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001540227