Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

Refereed Journal
Refereed Journal

Addressing the Debt-Equity Bias within a Common Consolidated Corporate Tax Base (CCCTB) – Possibilities, Impact on Effective Tax Rates and Revenue Neutrality

Authors Rainer Bräutigam // Jost Heckemeyer // Katharina Nicolay // Christoph Spengel // Kathrin Stutzenberger