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A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB
Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - 2012
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...
Persistent link: https://www.econbiz.de/10010309285
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Nachtrag: Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?
Spengel, Christoph; Eggert, Wolfgang - In: Ifo Schnelldienst 57 (2004) 13, pp. 03-08
Ergänzend zu dem im ifo Schnelldienst 11/2004 diskutierten Thema "Sollte die Unternehmensbesteuerung innerhalb der EU harmonisiert werden?" plädiert Prof. Dr. Christoph Spengel, Universität Gießen, für eine Angleichung der effektiven Unternehmenssteuerbelastungen innerhalb der EU. Dazu...
Persistent link: https://www.econbiz.de/10005013390
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Effective levels of company taxation within an enlarged EU
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2008
Persistent link: https://www.econbiz.de/10009638952
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Effective tax levels using the Devereux/Griffith methodology
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2010
Persistent link: https://www.econbiz.de/10009639918
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Study on the impact of reforms of corporate income taxation systems at the EU level on the size of the tax bases of the EU companies, using the model "Europen Tax Analyzer"
Spengel, Christoph (contributor) - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2011
Persistent link: https://www.econbiz.de/10009640648
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Effective tax levels using the Devereux/Griffith methodology
Devereux, Michael P. (contributor);  … - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2012
Persistent link: https://www.econbiz.de/10009661735
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - 2014
Persistent link: https://www.econbiz.de/10010420181
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - Zentrum für Europäische Wirtschaftsforschung, Mannheim - 2014
Persistent link: https://www.econbiz.de/10010478777
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The effect of inflation and interest rates on forward-looking effective tax rates
Streif, Frank (contributor); Spengel, Christoph (contributor) - Centre for European Economic Research (ZEW) GmbH - 2016
Persistent link: https://www.econbiz.de/10011527484
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Effective tax levels using the Devereux/Griffith methodology
Spengel, Christoph (contributor); Endres, Dieter (contributor) - Zentrum für Europäische Wirtschaftsforschung, Mannheim - 2015
Persistent link: https://www.econbiz.de/10011639090