Corporate tax consolidation and enhanced coorporation in the European Union

Leon Bettendorf (), Albert Van der Horst (), Ruud de Mooij and Hendrik Vrijburg ()
Additional contact information
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
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
http://www.sbs.ox.ac.uk/sites/default/files/Busine ... Series_10/WP1001.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_10/WP1001.pdf [301 Moved Permanently]--> https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_10/WP1001.pdf)

Related works:
Journal Article: Corporate Tax Consolidation and Enhanced Cooperation in the European Union (2010)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:btx:wpaper:1001

Access Statistics for this paper

More papers in Working Papers from Oxford University Centre for Business Taxation Contact information at EDIRC.
Bibliographic data for series maintained by Dongxian Guo ( this e-mail address is bad, please contact ).