ENGLISH

Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens

By Christoph Spengel , Andreas Oestreicher (auth.)

Book information

Publisher
Physica-Verlag Heidelberg
Year
2012
ISBN
379082755X, 9783790827552
DOI
10.1007/978-3-7908-2756-9
Language
english
Format
PDF
Filesize
1 MB (1565903 bytes)
Series
ZEW Economic Studies 43
Edition
1
Pages
175\193
Orientation
yes
Scanned
no
Time added
2012-03-09 12:00:00
Business Taxation/Tax Law; Public Finance & Econom

Description

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.

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