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The Resource Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms

Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms

Label
Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms
Title
Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms
Creator
Subject
Language
eng
Summary
This report explores the economic implications of an allowance for corporate equity (ACE), a comprehensive business income tax (CBIT) and a combination of the two in the EU. The authors illustrate the key trade-offs in designing ACE and CBIT in the presence of tax distortions at various decision margins of firms, such as its financial structure, investment, profit allocation and discrete location. A combination of ACE and CBIT reforms can be designed to be revenue neutral and welfare improving through smaller financial distortions
http://library.link/vocab/creatorName
  • Mooij, R.A. de
  • Devereux, M.P
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers : Working paper
Series volume
no. 17/2009
http://library.link/vocab/subjectName
  • CBIT
  • allowance for corporate equity
Label
Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms
Instantiates
Publication
Extent
139 p.
Isbn
9789279124341
Issn
1725-7557
Label
Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms
Publication
Extent
139 p.
Isbn
9789279124341
Issn
1725-7557

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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