The Impact of Tax Planning on Forward-Looking Effective Tax Rates

Discussion and Working Paper // 2016
Discussion and Working Paper // 2016

The Impact of Tax Planning on Forward-Looking Effective Tax Rates

Spengel, Christoph, Jost Henrich Heckemeyer, Hannah Nusser, Oliver Klar and Frank Streif (2016), The Impact of Tax Planning on Forward-Looking Effective Tax Rates, Taxation Paper Series, European Commission.