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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

By Christoph Spengel, Pierre Hausemer, S\uf6ren Bergner, Rainer Br\ue4utigam, Maria Theresia Evers, Simone Plances and Frank Streif

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

Topics: ddc:330, K\uf6rperschaftsteuer, KMU, Vergleich, EU-Staaten, Europa
Publisher: Luxembourg: Publications Office of the European Union
Year: 2015
DOI identifier: 10.2769/027673
OAI identifier: oai:econstor.eu:10419/123313
Provided by: EconStor

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