Schanz, Deborah (contributor); Niemann, Rainer (contributor) - 2007
This paper proposes the introduction of a consumption-based corporate income tax in the European Union. Our proposal … / Rainer Niemann
Allowance for Shareholder Equity –
Implementing a Neutral Corporate Income Tax in the European Union …-based corporate income tax in the
European Union. Our proposal would guarantee neutrality regarding investment decisions and
at the …