SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24

This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the perceptions of tax advisers and companies in each country.

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Year of publication:	2015
Authors:	Spengel, Christoph ; Hausemer, Pierre ; Bergner, Sören ; Bräutigam, Rainer ; Evers, Maria Theresia ; Plances, Simone ; Streif, Frank
Publisher:	Luxembourg : Publications Office of the European Union
Subject:	Körperschaftsteuer \| KMU \| Vergleich \| EU-Staaten \| Europa \| Corporate tax \| SME \| Comparison \| EU countries \| Europe

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Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Research Report
Language:	English
ISBN:	978-92-79-44335-0
Other identifiers:	10.2769/027673 [DOI] 834035480 [GVK] hdl:10419/123313 [Handle] RePEc:zbw:zewexp:123313 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10011390417