Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms.

This paper explores the economic implications of an allowance for corporate equity (ACE), a comprehensive business income tax (CBIT) and a combination of the two in the EU. We illustrate the key trade-offs in designing ACE and CBIT in the presence of tax distortions at various decision margins of fi...

Полное описание

Библиографические подробности
Главные авторы: de Mooij, R, Devereux, M
Формат: Working paper
Язык:English
Опубликовано: European Commission 2009