Common corporate tax base in the EU: impact on the size of tax bases and effective tax burdens
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Berlin ; Heidelberg
Physica-Verl.
2012
|
| Schriftenreihe: | ZEW Economic Studies
43 |
| Schlagwörter: | |
| Umfang: | XVI, 175 S. graph. Darst. |
| ISBN: | 379082755X 9783790827552 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV039936883 | ||
| 003 | DE-604 | ||
| 005 | 20121024 | ||
| 007 | t| | ||
| 008 | 120306s2012 gw d||| |||| 00||| eng d | ||
| 015 | |a 11,N23 |2 dnb | ||
| 020 | |a 379082755X |9 3-7908-2755-X | ||
| 020 | |a 9783790827552 |c ca. EUR 74.85 (DE) |9 978-3-7908-2755-2 | ||
| 024 | 3 | |a 9783790827552 | |
| 028 | 5 | 2 | |a Best.-Nr.: 80072940 |
| 035 | |a (OCoLC)769015058 | ||
| 035 | |a (DE-599)BVBBV039936883 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE-BW | ||
| 049 | |a DE-188 |a DE-355 |a DE-M382 | ||
| 082 | 0 | |a 336.207094 |2 22//ger | |
| 084 | |a QL 418 |0 (DE-625)141719: |2 rvk | ||
| 084 | |a 650 |2 sdnb | ||
| 100 | 1 | |a Spengel, Christoph |d 1964- |e Verfasser |0 (DE-588)113955006 |4 aut | |
| 245 | 1 | 0 | |a Common corporate tax base in the EU |b impact on the size of tax bases and effective tax burdens |c Christoph Spengel ; Andreas Oestreicher |
| 264 | 1 | |a Berlin ; Heidelberg |b Physica-Verl. |c 2012 | |
| 300 | |a XVI, 175 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a ZEW Economic Studies |v 43 | |
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Besteuerungsgrundlage |0 (DE-588)4198716-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerrecht |0 (DE-588)4116614-0 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 0 | 1 | |a Unternehmen |0 (DE-588)4061963-1 |D s |
| 689 | 0 | 2 | |a Steuerrecht |0 (DE-588)4116614-0 |D s |
| 689 | 0 | 3 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 0 | 4 | |a Besteuerungsgrundlage |0 (DE-588)4198716-0 |D s |
| 689 | 0 | 5 | |a Steuerharmonisierung |0 (DE-588)4125519-7 |D s |
| 689 | 0 | |5 DE-604 | |
| 700 | 1 | |a Oestreicher, Andreas |d 1956- |e Verfasser |0 (DE-588)122114485 |4 aut | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-3-7908-2756-9 |
| 830 | 0 | |a ZEW Economic Studies |v 43 |w (DE-604)BV012864799 |9 43 | |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-024795023 | |
Datensatz im Suchindex
| _version_ | 1820971751098548224 |
|---|---|
| adam_text | |
| any_adam_object | |
| 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 |
| bvnumber | BV039936883 |
| classification_rvk | QL 418 |
| ctrlnum | (OCoLC)769015058 (DE-599)BVBBV039936883 |
| dewey-full | 336.207094 |
| 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 |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 cb4500</leader><controlfield tag="001">BV039936883</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20121024</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">120306s2012 gw d||| |||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">11,N23</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">379082755X</subfield><subfield code="9">3-7908-2755-X</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783790827552</subfield><subfield code="c">ca. EUR 74.85 (DE)</subfield><subfield code="9">978-3-7908-2755-2</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783790827552</subfield></datafield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">Best.-Nr.: 80072940</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)769015058</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV039936883</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-BW</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-188</subfield><subfield code="a">DE-355</subfield><subfield code="a">DE-M382</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">336.207094</subfield><subfield code="2">22//ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 418</subfield><subfield code="0">(DE-625)141719:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">650</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Spengel, Christoph</subfield><subfield code="d">1964-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)113955006</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Common corporate tax base in the EU</subfield><subfield code="b">impact on the size of tax bases and effective tax burdens</subfield><subfield code="c">Christoph Spengel ; Andreas Oestreicher</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Berlin ; Heidelberg</subfield><subfield code="b">Physica-Verl.</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XVI, 175 S.</subfield><subfield code="b">graph. Darst.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">ZEW Economic Studies</subfield><subfield code="v">43</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Besteuerungsgrundlage</subfield><subfield code="0">(DE-588)4198716-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Unternehmen</subfield><subfield code="0">(DE-588)4061963-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Steuerrecht</subfield><subfield code="0">(DE-588)4116614-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Besteuerungsgrundlage</subfield><subfield code="0">(DE-588)4198716-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="5"><subfield code="a">Steuerharmonisierung</subfield><subfield code="0">(DE-588)4125519-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Oestreicher, Andreas</subfield><subfield code="d">1956-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)122114485</subfield><subfield code="4">aut</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Online-Ausgabe</subfield><subfield code="z">978-3-7908-2756-9</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">ZEW Economic Studies</subfield><subfield code="v">43</subfield><subfield code="w">(DE-604)BV012864799</subfield><subfield code="9">43</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-024795023</subfield></datafield></record></collection> |
| 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 |
| work_keys_str_mv | AT spengelchristoph commoncorporatetaxbaseintheeuimpactonthesizeoftaxbasesandeffectivetaxburdens AT oestreicherandreas commoncorporatetaxbaseintheeuimpactonthesizeoftaxbasesandeffectivetaxburdens |