Did the Economic Impact of CCCTB affect the Voting Behaviour of MEPs?

Annelies Roggeman, Isabelle Verleyen, Philippe van Cauwenberge () and Carine Coppens
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Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium from Ghent University, Faculty of Economics and Business Administration

Abstract: On 19 April 2012, the Members of the European Parliament (MEPs) voted on the European Commission’s proposal for a Common Consolidated Corporate Tax Base (CCCTB). We exploit a unique research setting which was created by an economic impact assessment of CCCTB that was made available to the MEPs. Using regression analysis, we investigate if the voting behaviour of MEPs was influenced by the predicted economic impact of CCCTB on their country. Our results show that, even after controlling for party, country and individual variables, more favourable economic consequences of CCCTB led to a higher chance for MEPs to vote in favour of the proposal.

Keywords: CCCTB; economic impact; European Parliament; voting behaviour (search for similar items in EconPapers)
JEL-codes: F23 F55 H23 H25 (search for similar items in EconPapers)
Pages: 2 pages
Date: 2014-05
New Economics Papers: this item is included in nep-cdm
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Persistent link: https://EconPapers.repec.org/RePEc:rug:rugwps:14/883

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