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 “European Tax Analyzer”
Gutachten // 2008Spengel, Christoph, Andreas Oestreicher, Christina Elschner, Timo Reister, Christof Ernst, Michael Grünewald, Katharina Nicolay, Jens Prassel und Lina Cui (2008), 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 “European Tax Analyzer”, Project for the EU Commission TAXUD/2007/DE/325, EU-Kommission, Mannheim und Göttingen