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Title:	Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens
From:	Christoph Spengel ; Andreas Oestreicher
Person:	Spengel, Christoph 1964- Verfasser aut Oestreicher, Andreas 1956-
Main Authors:	Spengel, Christoph 1964- (Author), Oestreicher, Andreas 1956- (Author)
Format:	Book
Language:	English
Published:	Berlin, Heidelberg Physica-Verlag 2011
Series:	ZEW Economic Studies 43
Subjects:	Europäische Union Unternehmen Besteuerungsgrundlage Steuerharmonisierung Rechnungslegung Steuerrecht
Online Access:	http://deposit.dnb.de/cgi-bin/dokserv?id=3831274&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024399419&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
Physical Description:	XVI, 175 S. Ill., graph. Darst.
ISBN:	9783790827552 379082755X

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Record in the Search Index

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adam_text	IMAGE 1 TABLE OF CONTENTS 1 INTRODUCTION 1 2 METHODOLOGY 3 2.1 THE EUROPEAN TAX ANALYZER MODEL 3 2.2 COMPUTATION OF THE EFFECTIVE AVERAGE TAX BURDEN 4 2.3 TAX PARAMETERS INCORPORATED INTO THE MODEL 6 2.4 MEASUREMENT OF THE IMPACT OF ELEMENTS OF A CCTB ON THE SIZE OF THE TAX BASE 7 2.5 MODEL FIRMS AND DATA BASE 15 2.5.1 STRUCTURE OF THE MODEL FIRMS AND ECONOMIC ASSUMPTIONS 15 2.5.2 DATA BASE AND APPLIED AGGREGATION METHODS 16 3 FUTURE VALUE OF THE TAX BASE AND EFFECTIVE COMPANY TAX BURDEN 27 3.1 SCENARIO OF A COMMON CORPORATE TAX BASE 27 3.2 ANALYSIS OF EU-AVERAGE LARGE CORPORATIONS 29 3.2.1 BENCHMARK CASE REPRESENTING A LARGE CORPORATION 29 3.2.2 SENSITIVITY ANALYSIS ON ECONOMIC MODEL ASSUMPTIONS 50 3.2.3 SENSITIVITY ANALYSIS ON SPECIFIC SECTORS 58 3.2.4 CONSIDERATION OF EU-15/EU-12 AVERAGE LARGE CORPORATION 66 3.3 ANALYSIS OF EU-AVERAGE SMALL AND MEDIUM-SIZED CORPORATIONS 76 3.3.1 BENCHMARK CASE REPRESENTING A SMALL AND MEDIUM-SIZED CORPORATION 76 3.3.2 SENSITIVITY ANALYSIS ON ECONOMIC MODEL ASSUMPTIONS 94 3.3.3 SENSITIVITY ANALYSIS ON SPECIFIC SECTORS 102 3.3.4 CONSIDERATION OF EU-15/EU-12 AVERAGE SMES 107 3.3.5 RELATIONSHIP BETWEEN KEY ACCOUNTING RATIOS AND OVERALL TAX BASE EFFECT 117 3.4 CONSIDERATION OF RECENT NATIONAL TAX REFORMS 119 3.5 SUMMARY OF CONCLUSIONS 124 APPENDIX 127 LIST OF FIGURES 169 LIST OF TABLES 171 VII BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1012248720 DIGITALISIERT DURCH IMAGE 2 VLLL TABLE OF CONTENTS REFERENCES 175
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author	Spengel, Christoph 1964- Oestreicher, Andreas 1956-
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physical	XVI, 175 S. Ill., graph. Darst.
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spelling	Spengel, Christoph 1964- Verfasser (DE-588)113955006 aut Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens Christoph Spengel ; Andreas Oestreicher Berlin, Heidelberg Physica-Verlag 2011 XVI, 175 S. Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier ZEW Economic Studies 43 Europäische Union (DE-588)5098525-5 gnd rswk-swf Unternehmen (DE-588)4061963-1 gnd rswk-swf Besteuerungsgrundlage (DE-588)4198716-0 gnd rswk-swf Steuerharmonisierung (DE-588)4125519-7 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Steuerrecht (DE-588)4116614-0 gnd rswk-swf Europäische Union (DE-588)5098525-5 b Unternehmen (DE-588)4061963-1 s Steuerrecht (DE-588)4116614-0 s Rechnungslegung (DE-588)4128343-0 s Besteuerungsgrundlage (DE-588)4198716-0 s Steuerharmonisierung (DE-588)4125519-7 s DE-604 Oestreicher, Andreas 1956- Verfasser (DE-588)122114485 aut ZEW Economic Studies 43 (DE-604)BV012864799 43 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3831274&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024399419&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Spengel, Christoph 1964- Oestreicher, Andreas 1956- Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens ZEW Economic Studies Europäische Union (DE-588)5098525-5 gnd Unternehmen (DE-588)4061963-1 gnd Besteuerungsgrundlage (DE-588)4198716-0 gnd Steuerharmonisierung (DE-588)4125519-7 gnd Rechnungslegung (DE-588)4128343-0 gnd Steuerrecht (DE-588)4116614-0 gnd
subject_GND	(DE-588)5098525-5 (DE-588)4061963-1 (DE-588)4198716-0 (DE-588)4125519-7 (DE-588)4128343-0 (DE-588)4116614-0
title	Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens
title_auth	Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens
title_exact_search	Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens
title_full	Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens Christoph Spengel ; Andreas Oestreicher
title_fullStr	Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens Christoph Spengel ; Andreas Oestreicher
title_full_unstemmed	Common corporate tax base in the EU impact on the size of tax bases and effective tax burdens Christoph Spengel ; Andreas Oestreicher
title_short	Common corporate tax base in the EU
title_sort	common corporate tax base in the eu impact on the size of tax bases and effective tax burdens
title_sub	impact on the size of tax bases and effective tax burdens
topic	Europäische Union (DE-588)5098525-5 gnd Unternehmen (DE-588)4061963-1 gnd Besteuerungsgrundlage (DE-588)4198716-0 gnd Steuerharmonisierung (DE-588)4125519-7 gnd Rechnungslegung (DE-588)4128343-0 gnd Steuerrecht (DE-588)4116614-0 gnd
topic_facet	Europäische Union Unternehmen Besteuerungsgrundlage Steuerharmonisierung Rechnungslegung Steuerrecht
url	http://deposit.dnb.de/cgi-bin/dokserv?id=3831274&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024399419&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
volume_link	(DE-604)BV012864799
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