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Corporate tax harmonization in the EU

Bettendorf, Leon; Devereux, Michael P.; Horst, Albert … - In: Economic policy 63 (2010), pp. 537-590

Persistent link: https://www.econbiz.de/10008665438

An applied analysis of ACE and CBIT reform in the EU

Mooij, Ruud A. de; Devereux, Michael P. - 2009

Persistent link: https://www.econbiz.de/10003929832

Corporate tax harmonization in the EU

Bettendorf, Leon; Devereux, Michael P.; Horst, Albert … - 2009

Persistent link: https://www.econbiz.de/10003929922

An applied analysis of ACE and CBIT reforms in the EU

Mooij, Ruud A. de; Devereux, Michael P. - In: International tax and public finance 18 (2011) 1, pp. 93-120

Persistent link: https://www.econbiz.de/10009247457

Corporate tax harmonization in the EU

Bettendorf, Leon; Devereux, Michael P.; Horst, Albert … - 2009

Persistent link: https://www.econbiz.de/10003943670

Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms

Mooij, Ruud A. de (contributor); … - European Commission / Directorate-General for Taxation … - 2009

This report explores the economic implications of an allowance for corporate equity (ACE), a comprehensive business income tax (CBIT) and a combination of the two in the EU. We illustrate the key trade-offs in designing ACE and CBIT in the presence of tax distortions at various decision margins...

Persistent link: https://www.econbiz.de/10015313079