SME Taxation in Europe - An Empirical Study of Applied Corporate Income Taxation for SMEs Compared to Large Enterprises
Gutachten // 2015Spengel, Christoph, Pierre Hausemer, Sören Bergner, Rainer Bräutigam, Maria Theresia Evers, Simone Plances und Frank Streif (2015), SME Taxation in Europe - An Empirical Study of Applied Corporate Income Taxation for SMEs Compared to Large Enterprises, European Commission (CIP Programme), Mannheim