The voting of EU members for common consolidated corporate tax base and the tax benefits

Dąbroś Wojciech and Janusz Kudła
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Dąbroś Wojciech: Faculty of Economic Sciences, University of Warsaw

Central European Economic Journal, 2020, vol. 7, issue 54, 56-71

Abstract: This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and decision making of CCCTB in European Parliament. The analysis is conducted with Logit model identifying factors affecting the voting consultation decision of the Parliament of the European Union in 2018. Particularly, we investigate the impact of four components taken from tax benefit index proposed by W. Orłowski. We have found that economic factors alone are responsible the voting behaviour of the European Union deputies, not their personal characteristics.

Keywords: common consolidated corporate tax base; corporate income tax; political economy; voting behaviour (search for similar items in EconPapers)
JEL-codes: F23 F55 H23 H25 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:ceuecj:v:7:y:2020:i:54:p:56-71:n:3

DOI: 10.2478/ceej-2020-0005

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