The European Commission´s Proposal for a Common Consolidated Corporate Tax Base

Clemens Fuest

No 823, Working Papers from Oxford University Centre for Business Taxation

Abstract: The European Commission currently prepares a proposal for a directive on the introduction of a Common Consolidated Corporate Tax Base (CCCTB). This paper reviews the current state of the European Commission´s preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system. The analysis concludes that more evidence of significant economic benefits from introducing a CCCTB would be required to generate widespread support for the project.

Keywords: Corporate Taxation; European Commission, CCCTB (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Date: 2008
New Economics Papers: this item is included in nep-acc, nep-eec, nep-pbe and nep-pub
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Citations: View citations in EconPapers (34)

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