Company Taxation in the European Union
This paper investigates different measures of corporate tax burden ranging from the most basic ones such as the statutory tax rate to the effective tax rates. Each of these measures has advantages and disadvantages and they may lead to different rankings of countries. One of the reasons lies the fac...
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| Format: | Article |
| Language: | English |
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Lodz University Press
2011-09-01
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| Series: | Comparative Economic Research |
| Online Access: | https://czasopisma.uni.lodz.pl/CER/article/view/6644 |