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



URL: https://online.ibfd.org/kbase/#topic=doc&url=/coll...
Additional URL: https://www.zew.de/de/publikationen/addressing-the...
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
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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Spengel, Christoph ; Heckemeyer, Jost H. ; Nicolay, Katharina ; Bräutigam, Rainer ; Stutzenberger, Kathrin (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 : WTJ Amsterdam 10 2 165-191 [Article]


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