Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/123313
Authors: 
Spengel, Christoph
Hausemer, Pierre
Bergner, Sören
Bräutigam, Rainer
Evers, Maria Theresia
Plances, Simone
Streif, Frank
Year of Publication: 
2015
Series/Report no.: 
ZEW Gutachten/Forschungsberichte
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.
Persistent Identifier of the first edition: 
ISBN: 
978-92-79-44335-0
Document Type: 
Research Report

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