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
Resource Information
The item Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- 139 p.
- Isbn
- 9789279124341
- 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
- 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
- Extent
- 139 p.
- Isbn
- 9789279124341
- Issn
- 1725-7557
- Label
- Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms
- Extent
- 139 p.
- Isbn
- 9789279124341
- Issn
- 1725-7557
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Alternative-systems-of-business-tax-in-Europe-/wIa89gx4x5I/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Alternative-systems-of-business-tax-in-Europe-/wIa89gx4x5I/">Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Alternative-systems-of-business-tax-in-Europe-/wIa89gx4x5I/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Alternative-systems-of-business-tax-in-Europe-/wIa89gx4x5I/">Alternative systems of business tax in Europe : an applied analysis of ACE and CBIT reforms</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
