Common corporate tax base in the EU: impact on the size of tax bases and effective tax burdens
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Main Authors: | , |
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Format: | Book |
Language: | English |
Published: |
Berlin ; Heidelberg
Physica-Verl.
2012
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Series: | ZEW Economic Studies
43 |
Subjects: | |
Physical Description: | XVI, 175 S. graph. Darst. |
ISBN: | 379082755X 9783790827552 |
Staff View
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author | Spengel, Christoph 1964- Oestreicher, Andreas 1956- |
author_GND | (DE-588)113955006 (DE-588)122114485 |
author_facet | Spengel, Christoph 1964- Oestreicher, Andreas 1956- |
author_role | aut aut |
author_sort | Spengel, Christoph 1964- |
author_variant | c s cs a o ao |
building | Verbundindex |
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classification_rvk | QL 418 |
ctrlnum | (OCoLC)769015058 (DE-599)BVBBV039936883 |
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dewey-hundreds | 300 - Social sciences |
dewey-ones | 336 - Public finance |
dewey-raw | 336.207094 |
dewey-search | 336.207094 |
dewey-sort | 3336.207094 |
dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
format | Book |
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id | DE-604.BV039936883 |
illustrated | Illustrated |
indexdate | 2025-01-11T16:46:29Z |
institution | BVB |
isbn | 379082755X 9783790827552 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-024795023 |
oclc_num | 769015058 |
open_access_boolean | |
owner | DE-188 DE-355 DE-BY-UBR DE-M382 |
owner_facet | DE-188 DE-355 DE-BY-UBR DE-M382 |
physical | XVI, 175 S. graph. Darst. |
publishDate | 2012 |
publishDateSearch | 2012 |
publishDateSort | 2012 |
publisher | Physica-Verl. |
record_format | marc |
series | ZEW Economic Studies |
series2 | ZEW Economic Studies |
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-Verl. 2012 XVI, 175 S. 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 Erscheint auch als Online-Ausgabe 978-3-7908-2756-9 ZEW Economic Studies 43 (DE-604)BV012864799 43 |
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 |
volume_link | (DE-604)BV012864799 |
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