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...

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Bibliografische gegevens
Hoofdauteurs: de Mooij, R, Devereux, M
Formaat: Working paper
Taal:English
Gepubliceerd in: European Commission 2009