Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

  • Christoph Spengel
  • Andreas Oestreicher

Part of the ZEW Economic Studies book series (ZEW, volume 43)

Table of contents

  1. Front Matter
    Pages i-xvi
  2. Christoph Spengel, Andreas Oestreicher
    Pages 1-2
  3. Christoph Spengel, Andreas Oestreicher
    Pages 3-25
  4. Christoph Spengel, Andreas Oestreicher
    Pages 27-125
  5. Back Matter
    Pages 127-175

About this book

Introduction

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.

Keywords

Accounting Public Finance Taxation

Authors and affiliations

  • Christoph Spengel
    • 1
  • Andreas Oestreicher
    • 2
  1. 1.Zentrum für Europäische, WirtschaftsforschungUniversität MannheimMannheimGermany
  2. 2.GöttingenGermany

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-7908-2756-9
  • Copyright Information Springer-Verlag Berlin Heidelberg 2012
  • Publisher Name Physica-Verlag HD
  • eBook Packages Business and Economics
  • Print ISBN 978-3-7908-2755-2
  • Online ISBN 978-3-7908-2756-9
  • Series Print ISSN 1615-6781
  • Series Online ISSN 1867-2027
  • About this book