000			01757nab a2200277 c 4500
999			_c140929 _d140929
003			ES-MaIEF
005			20230613185918.0
007			ta
008			190718s2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_965999 _aBräutigam, Rainer
245		4	_aThe development of corporate tax systems in the European Union from 1998 to 2017 _bqualitative and quantitative analysis _c Rainer Bräutigam, Christoph Spengel & Kathrin Stutzenberger
260			_c2019
500			_aResumen.
500			_aApéndice.
520			_aThis study provides a detailed qualitative and quantitative analysis of corporate tax systems in the EU between 1998 and 2017. Section 2 analyses the developments in corporate income tax bases and rates among EU Member States against the background of tax rate cut cum tax base broadening policies. Section 3 extends the analysis to the taxation of dividends at shareholder level to identify possible alternative means to compensate for reductions of the corporate income tax rate (qualitative analysis). To gain deeper insights on how the identified trends in corporate tax policy affect corporations situated in different Member States, the authors quantify the development of effective corporate tax burdens based on the European Tax Analyzer methodology in section 4 (quantitative analysis).
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_948426 _aSISTEMA FISCAL
650		4	_948067 _aPOLITICA FISCAL
650		4	_948644 _aUNION EUROPEA
700			_aSpengel, Christoph _95485
700	1		_967375 _aStutzenberger, Kathrin
773	0		_9160689 _oOP 2141/2019/6/7 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, Issue 6/7, June / July 2019, p. 536-562
942			_cART