Benedikt Zinn

ZEW – Leibniz Centre for European Economic Research

P.O. Box 10 34 43

L 7,1

D-68034 Mannheim, 68034

Germany

SCHOLARLY PAPERS

3

DOWNLOADS

405

SSRN CITATIONS

2

CROSSREF CITATIONS

5

Scholarly Papers (3)

1.

Evidence on Book-Tax Differences and Disclosure Quality Based on the Notes to the Financial Statements

ZEW - Centre for European Economic Research Discussion Paper No. 14-047
Number of pages: 50 Posted: 06 Aug 2014
ZEW – Leibniz Centre for European Economic Research, University of Mannheim - Accounting and Taxation, University of Manheim, University of Mannheim and ZEW – Leibniz Centre for European Economic Research
Downloads 277 (132,533)
Citation 3

Abstract:

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book-tax conformity; book-tax differences; deferred taxes; disclosure quality; tax reporting

2.

Romania's Development to a Low-Tax Country: Effective Corporate Tax Burden in Romania from 1992 to 2010 and Romania's Current Ranking Among the Eastern European Member States

ZEW - Centre for European Economic Research Discussion Paper No. 12-003
Number of pages: 35 Posted: 02 Feb 2012
Centre for European Economic Research (ZEW), affiliation not provided to SSRN, ZEW – Leibniz Centre for European Economic Research and ZEW – Leibniz Centre for European Economic Research
Downloads 88 (341,302)
Citation 2

Abstract:

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corporate taxation, effective tax burden, transition economy, EU accession countries, tax reform, tax-rate-cum-base-broadening reform

3.

A Common Corporate Tax Base for Europe: An Impact Assessment of the Draft Council Directive on a CC(C)TB

ZEW - Centre for European Economic Research Discussion Paper No. 39
Number of pages: 50 Posted: 14 Sep 2018
Centre for European Economic Research (ZEW), Independent, ZEW – Leibniz Centre for European Economic Research and University of Manheim
Downloads 40 (500,740)
Citation 11

Abstract:

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CCCTB, Corporate Taxation, Effective Tax Burden, European Tax Analyzer