Martina Ortmann-Babel

Independent

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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
Christoph Spengel, Martina Ortmann-Babel, Benedikt Zinn and Sebastian Matenaer
Centre for European Economic Research (ZEW), Independent, ZEW – Leibniz Centre for European Economic Research and University of Manheim
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Citation 11

Abstract:

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