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

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

in ZEW Expertises from ZEW - Leibniz Centre for European Economic Research

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.

Keywords: Corporate tax; SME; Comparison; EU countries; Europe (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:zewexp:123313

DOI: 10.2769/027673

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