Tax Harmonisation in Europe: The Determination of Corporate Taxable Income in the EU Member States
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- Evers, Maria Theresia & Finke, Katharina & Köstler, Melanie & Meier, Ina & Scheffler, Wolfram & Spengel, Christoph, 2014. "Gemeinsame Körperschaftsteuer-Bemessungsgrundlage in der EU: Konkretisierung der Gewinnermittlungsprinzipien und Weiterentwicklungen," ZEW Discussion Papers 14-112, ZEW - Leibniz Centre for European Economic Research.
- Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2010. "Wages and prices in Europe before and after the onset of the Monetary Union," Economics and Quantitative Methods qf1010, Department of Economics, University of Insubria.
- Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2008.
"ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM),"
ZEW Discussion Papers
08-117, ZEW - Leibniz Centre for European Economic Research.
- Reister, Timo & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost Henrich, 2009. "ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)," ZEW Discussion Papers 08-117 [rev.], ZEW - Leibniz Centre for European Economic Research.
- Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
- Kager, Rebekka & Niemann, Rainer, 2011. "Reconstruction of tax balance sheets based on IFRS information: A case study of listed companies within Austria, Germany, and the Netherlands," arqus Discussion Papers in Quantitative Tax Research 120, arqus - Arbeitskreis Quantitative Steuerlehre.
- Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
- Ulrich Schreiber, 2013. "International Company Taxation," Springer Texts in Business and Economics, Springer, edition 127, number 978-3-642-36306-1, December.
- Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013.
"Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research,"
European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
- Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
- Evers, Lisa & Spengel, Christoph, 2014. "Effective tax rates under IP tax planning," ZEW Discussion Papers 14-111, ZEW - Leibniz Centre for European Economic Research.
- Daniela Pîrvu & Tiberiu Avrămescu, 2009. "Common Consolidated Tax Base System: Difficulties in Determining a Distribution Formula for the Common Consolidated Tax Base," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(4), pages 141-148.
- David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 59-75.
- Danuse NERUDOVA & Katerina KRCHNIVA, 2016. "Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 62(8), pages 363-377.
- Spengel, Christoph & Ortmann-Babel, Martina & Zinn, Benedikt & Matenaer, Sebastian, 2012. "A common corporate tax base for Europe: An impact assessment of the draft council directive on a CC(C)TB," ZEW Discussion Papers 12-039, ZEW - Leibniz Centre for European Economic Research.
More about this item
Keywords
International Company Taxation; Effective Tax Burden; Tax Accounting;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2007-07-27 (Accounting and Auditing)
- NEP-EEC-2007-07-27 (European Economics)
- NEP-PBE-2007-07-27 (Public Economics)
- NEP-PUB-2007-07-27 (Public Finance)
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