How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?
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Other versions of this item:
- Vincent Daxbek & Antonio Estache, 2013. "How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium," Working Papers ECARES ECARES 2013-25, ULB -- Universite Libre de Bruxelles.
References listed on IDEAS
- Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
More about this item
Keywordsalternative minimum taxes; Belgium; corporate taxes; effective tax rates; presumptive taxation; tax avoidance;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2013-09-26 (Accounting & Auditing)
- NEP-ALL-2013-09-26 (All new papers)
- NEP-EUR-2013-09-26 (Microeconomic European Issues)
- NEP-LAW-2013-09-26 (Law & Economics)
- NEP-PBE-2013-09-26 (Public Economics)
- NEP-PUB-2013-09-26 (Public Finance)
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