Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base
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The work Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base
Resource Information
The work Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base
- Language
- eng
- Summary
- Specific comprehensive proposals for taxing capital income in open economies, the allowance for corporate equity (ACE) proposal and comprehensive business income tax (CBIT) are discussed
- Citation source
- Bound in: Taxing capital income in the European Union. - Oxford : Oxford University Press, 2000. - p. 161-179
- Geographic coverage
- European Union
- Language note
- English
Context
Context of Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax baseWork of
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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/resource/r3I6cmmtQHw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/r3I6cmmtQHw/">Levelling up or levelling down? Some reflections on the ACE and CBIT proposals, and the future of the corporate tax base</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>