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SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24

Author

Listed:
  • Spengel, Christoph
  • Hausemer, Pierre
  • Bergner, Sören
  • Bräutigam, Rainer
  • Evers, Maria Theresia
  • Plances, Simone
  • Streif, Frank

Abstract

This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the perceptions of tax advisers and companies in each country.

Suggested Citation

  • Spengel, Christoph & Hausemer, Pierre & Bergner, Sören & Bräutigam, Rainer & Evers, Maria Theresia & Plances, Simone & Streif, Frank, 2015. "SME taxation in Europe: An empirical study of applied corporate income taxation for SMEs compared to large enterprises. CIP Programme 186/PP/ENT/CIP/12/F/S01C24," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 123313, September.
    • Handle: RePEc:zbw:zewexp:123313
    DOI: 10.2769/027673
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    Cited by:

    1. Bräutigam, Rainer & Spengel, Christoph & Stutzenberger, Kathrin, 2017. "The development of corporate tax structures in the European Union from 1998 to 2015 - Qualitative and quantitative analysis," ZEW Discussion Papers 17-034, ZEW - Leibniz Centre for European Economic Research.
    2. O. Bulana, 2018. "European state aid law and tax incentives in Ukraine," Economy and Forecasting, Valeriy Heyets, issue 3, pages 65-78.

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