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Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

Refereed Journal // 2018
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Refereed Journal // 2018

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

To the publication

Bräutigam, Rainer, Jost Heckemeyer, Katharina Nicolay, Christoph Spengel and Kathrin Stutzenberger (2018), Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality, World Tax Journal 10

Authors Rainer Bräutigam // Jost Heckemeyer // Katharina Nicolay // Christoph Spengel // Kathrin Stutzenberger