rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Common corporate tax base in the EU
    sub title: impact on the size of tax bases and effective tax burdens
  name:
    name part: Spengel, Christoph
    name part: 1964-
    role:
      role term: creator
    role:
      role term: aut
  name:
    name part: Oestreicher, Andreas
    name part: 1956-
    role:
      role term: aut
  type of resource: text
  genre: studie
  genre: studies
  origin info:
    place:
      place term: gw
    date issued: 2012
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    form: regular print
    extent: xvi, 175 stran : ilustrace ; 24 cm
  note: Christoph Spengel, Andreas Oestreicher
  note: Obsahuje bibliografii
  subject:
    geographic code: e------
  subject:
    topic: daně
    geographic: země Evropské unie
  subject:
    topic: daň z příjmů právnických osob
    geographic: země Evropské unie
  subject:
    topic: daňová harmonizace
    geographic: země Evropské unie
  subject:
    topic: taxation
    geographic: European Union countries
  subject:
    topic: corporation tax
    geographic: European Union countries
  subject:
    topic: tax harmonization
    geographic: European Union countries
  classification: 336.22
  classification: 336.226.12
  classification: 336.22:340.137
  classification: (4)
  classification: (048.8)
  related item:
    title info:
      title: ZEW economic studies
  identifier: 9783790827552
  record info:
    record content source: ZLD002
    record creation date: 190115
    record change date: 20240829163613.0
    record identifier: 92028
    language of cataloging:
      language term: cze