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HomeMeasuring the effective levels of company taxation in the new member States
A quantitative analysis
Measuring the effective levels of company taxation in the new member States
A quantitative analysis
Publication metadata
This paper presents evidence on the effective levels of company taxation in the new member states. The focus is on a quantitative analysis of taxation of international mobile capital. In particular, it reveals the impact of taxation on the relative.
- Published:
- Corporate author(s): Directorate-General for Taxation and Customs Union (European Commission)
- Personal author(s): Spengel, Christoph ; Finkenzeller, Martin
- Themes: Taxation
- Subject: accession to the European Union , corporation tax , quantitative analysis , tax system
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| ISSN | ISBN 92-894-7960-4 | DOI | Catalogue number KP-61-04-185-EN-C |
- Released on EU Publications:
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