Impact Assessment of the Common Consolidated Corporate Tax Base

Daniela Pîrvu
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Daniela Pîrvu: University of Pitesti

Chapter 7 in Corporate Income Tax Harmonization in the European Union, 2012, pp 150-164 from Palgrave Macmillan

Abstract: Abstract This chapter presents several impact assessments of the Common Consolidated Corporate Tax Base (CCCTB). Several variants on the proposal were analysed: a mandatory CCCTB across all 27 European Union (EU) member states, an optional CCCTB for companies, and a mandatory CCCTB adopted by a subset of EU member states under the enhanced cooperation framework. Assessing the various options with respect to the practical impacts of introducing a CCCTB was aimed at the impact on the size of the tax bases, and on the distribution of corporate tax bases among the EU member states, the impact on tax compliance costs and the impact on some macroeconomic indicators.

Keywords: European Union; European Union Member State; Apportionment Formula (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:pal:pmschp:978-1-137-00091-0_8

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DOI: 10.1057/9781137000910_8

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