The Impact of the CCTB on the Effective Tax Burden of Corporations: Results from the Tax Analyzer Model
Discussion and Working Paper // 2019Spengel, Christoph, Rainer Bräutigam, Verena Dutt, Leonie Fischer and Kathrin Stutzenberger (2019), The Impact of the CCTB on the Effective Tax Burden of Corporations: Results from the Tax Analyzer Model, European Commission Taxation Papers, Brüssel