Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011

<p>Cooperatives consist of companies with special characteristics both in their regulation and in their taxation, traditionally most advantageous, that have important social functions.</p><p>In this paper we obtain the corporate tax paid in order to measure the tax burden of cooper...

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Bibliographic Details
Main Authors: Julián Martínez Vargas, Pedro Carmona Ibáñez, José Pozuelo Campillo
Format: Article
Language:English
Published: AECOOP Escuela de Estudios Cooperativos 2015-05-01
Series:Revista de Estudios Cooperativos
Subjects:
Online Access:http://revistas.ucm.es/index.php/REVE/article/view/49070