The Impact of the CCTB on the Effective Tax Burden of Corporations: Results from the Tax Analyzer Model
Discussion und Working Paper // 2019Spengel, Christoph, Rainer Bräutigam, Verena Dutt, Leonie Fischer und 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