The effects of tax reforms to address the debt-equity bias on the cost of capital and on effective tax rates : final report

The main objectives of the study can be summarised as follows: Analyse current interest deduction limitation rules in the EU28 Member States and assess the effect of interest deduction limitation rules on effective tax rates; Provide insights on the effects of the fundamental tax reform options on current tax systems; Consider a revenue-neutral implementation of the reforms and possible consequences for the level of investment in the EU28 Member States.

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Year of publication:	2016
Other Persons:	Spengel, Christoph (contributor) ; Heckemeyer, Jost H. (contributor) ; Bräutigam, Rainer (contributor) ; Klar, Oliver (contributor) ; Nicolay, Katharina (contributor) ; Stutzenberger, Kathrin (contributor)
Institutions:	European Commission / Directorate-General for Taxation and Customs Union (issuing body) ; Centre for European Economic Research (ZEW) GmbH (issuing body)
Publisher:	Luxembourg : Publications Office
Subject:	Steuerreform \| Tax reform \| Kapitalkosten \| Cost of capital \| EU-Staaten \| EU countries \| Steuertarif \| Tax rate \| Unternehmensbesteuerung \| Corporate taxation \| Schätzung \| Estimation \| Umschuldung \| Debt restructuring

Extent:	1 Online-Ressource (102 p.) Illustrationen (farbig)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Bibl. : p. 80-82
ISBN:	978-92-79-62603-6
Other identifiers:	10.2778/919188 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015292845