Vincent Daxbek

Université Libre de Bruxelles (ULB)

CP 132 Av FD Roosevelt 50

Brussels, Brussels 1050

Belgium

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How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium?

CEPR Discussion Paper No. DP9481
Number of pages: 26 Posted: 24 May 2013
Vincent Daxbek and Antonio Estache
Université Libre de Bruxelles (ULB) and Université Libre de Bruxelles (ULB) - European Center for Advanced Research in Economics and Statistics (ECARES)
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Abstract:

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alternative minimum taxes, Belgium, corporate taxes, effective tax rates, presumptive taxation, tax avoidance