ZEW Economic Studies

Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

Authors: Spengel, Christoph, Oestreicher, Andreas

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About this book

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.

Table of contents (3 chapters)

  • Introduction

    Spengel, Christoph (et al.)

    Pages 1-2

  • Methodology

    Spengel, Christoph (et al.)

    Pages 3-25

  • Future Value of the Tax Base and Effective Company Tax Burden

    Spengel, Christoph (et al.)

    Pages 27-125

Buy this book

eBook $74.99
price for USA (gross)
  • ISBN 978-3-7908-2756-9
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $99.00
price for USA
  • ISBN 978-3-7908-2755-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Common Corporate Tax Base in the EU
Book Subtitle
Impact on the Size of Tax Bases and Effective Tax Burdens
Authors
Series Title
ZEW Economic Studies
Series Volume
43
Copyright
2012
Publisher
Physica-Verlag Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-7908-2756-9
DOI
10.1007/978-3-7908-2756-9
Softcover ISBN
978-3-7908-2755-2
Series ISSN
1615-6781
Edition Number
1
Number of Pages
XVI, 175
Number of Illustrations and Tables
23 b/w illustrations
Topics