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Corporate tax consolidation and enhanced coorporation in the European Union

Leon Bettendorf (), Albert Van der Horst (), Ruud de Mooij () and Hendrik Vrijburg ()
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Leon Bettendorf: CPB Netherlands Bureau for Economic Policy Analysis

No 1001, Working Papers from Oxford University Centre for Business Taxation

Abstract: This article assesses the economic implications of the introduction of consolidation with formula apportionment in the European Union under alternative enhanced cooperation agreements. We fi?nd that the consolidation is likely to yield a small aggregate welfare gain in Europe, but that not all countries benefi?t. A coalition of winning countries reduces the welfare gain and may induce a process of adverse selection which distroys the possibility of cooperation. We fi?nd that a coalition of similar countries (in terms of the size of their multinational sector) is more feasible in achieving agreement and is actually preferred by those countries over a European-wide reform.

Keywords: Corporate tax harmonization; European Union; CCCTB; Applied General Equilibrium (search for similar items in EconPapers)
JEL-codes: C68 F23 H25 (search for similar items in EconPapers)
Date: 2010
New Economics Papers: this item is included in nep-acc and nep-eec
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