The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model

Zew

No 75, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: The aim of this study is to evaluate the impact of the introduction of the CCTB draft Council Directive from October 2016 on the effective corporate tax burdens in the 28 EU Member States and to assess the relative importance of single elements of the harmonised tax base. Furthermore, the impact of the CCTB introduction is estimated for R&D corporations and the tax effects of the 2016 CCTB draft Council Directive and the original draft Council Directive as of 2011 are compared.

Keywords: Corporate Tax; Effective Tax Rates; Tax harmonisation; European Union (search for similar items in EconPapers)
JEL-codes: H25 H87 (search for similar items in EconPapers)
Pages: 120 pages
Date: 2019-03
New Economics Papers: this item is included in nep-acc and nep-pbe
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Citations: View citations in EconPapers (2)

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