Modelling corporate tax reform in the EU: New calibration and simulations with the CORTAX model

Joint Research Center of the European Commission - Ipts

No 66, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

Abstract: This report investigates the economic impact of the European Commission proposal for a common corporate tax base (CCTB) and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU. Furthermore, on top of the common base, it considers proposals to reduce the debt bias in corporate taxation. To do so, we employ an applied general equilibrium model (CORTAX) covering all EU Member States, featuring different firm types and modelling many key features of corporate tax regimes, including multinational profit shifting, investment decisions, loss compensation and the debt-equity choice of firms.

Keywords: corporate taxation; CGEM; debt-bias; European Union (search for similar items in EconPapers)
JEL-codes: C68 H25 H26 H68 H87 (search for similar items in EconPapers)
Pages: 144 pages
Date: 2016-10
New Economics Papers: this item is included in nep-acc, nep-cmp, nep-dcm, nep-eur and nep-pbe
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Citations: View citations in EconPapers (1)

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