Addressing the debt-equity bias within a Common Consolidated Corporate Tax Base (CCCTB) - possibilities, impact on effective tax rates and revenue neutrality

Spengel, Christoph ; Heckemeyer, Jost H. ; Nicolay, Katharina ; Bräutigam, Rainer ; Stutzenberger, Kathrin

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Document Type: Article
Year of publication: 2018
The title of a journal, publication series: World Tax Journal : WTJ
Volume: 10
Issue number: 2
Page range: 165-191
Place of publication: Amsterdam
Publishing house: IBFD
ISSN: 1878-4917 , 2352-9237
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Subject: 330 Economics

Dieser Eintrag ist Teil der Universitätsbibliographie.

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