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

Referierte Fachzeitschrift
Referierte Fachzeitschrift

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

Autoren/-innen Rainer Bräutigam // Jost Heckemeyer // Katharina Nicolay // Christoph Spengel // Kathrin Stutzenberger