The Integration of Corporate and Personal Taxes in Europe
| Author | : Michael P. Devereux |
| Publisher | : The Committee |
| Total Pages | : 40 |
| Release | : 1997 |
| ISBN-10 | : MINN:31951D01429374T |
| ISBN-13 | : |
| Rating | : 4/5 ( Downloads) |
Book Synopsis The Integration of Corporate and Personal Taxes in Europe by : Michael P. Devereux
Download or read book The Integration of Corporate and Personal Taxes in Europe written by Michael P. Devereux and published by The Committee. This book was released on 1997 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper describes in some detail the imputation systems in France, Germany, Italy and the United Kingdom, paying particular attention to the minimum tax. It also briefly addresses a number of economic issues; it examines the likely impact of the minimum tax on the investment and financing decisions of companies, and outlines how the impact of the imputation system depends on the minimum tax; and it also briefly raises the issue of alternative forms of taxation of corporate source income.
