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Common Corporate Tax Base in the EU

Impact on the Size of Tax Bases and Effective Tax Burdens

  • Book
  • © 2012

Overview

Authors:
  1. Christoph Spengel

    1. Zentrum für Europäische, Wirtschaftsforschung, Universität Mannheim, Mannheim, Germany

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  2. Andreas Oestreicher

    1. Göttingen, Germany

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

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Table of contents (3 chapters)

  1. Front Matter

    Pages i-xvi
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  2. Introduction

    • Christoph Spengel, Andreas Oestreicher
    Pages 1-2

  3. Methodology

    • Christoph Spengel, Andreas Oestreicher
    Pages 3-25

  4. Future Value of the Tax Base and Effective Company Tax Burden

    • Christoph Spengel, Andreas Oestreicher
    Pages 27-125

  5. Back Matter

    Pages 127-175
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Keywords

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.

Authors and Affiliations

  • Zentrum für Europäische, Wirtschaftsforschung, Universität Mannheim, Mannheim, Germany

    Christoph Spengel

  • Göttingen, Germany

    Andreas Oestreicher

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: Christoph Spengel, Andreas Oestreicher

  • Series Title: ZEW Economic Studies

  • DOI: https://doi.org/10.1007/978-3-7908-2756-9

  • Publisher: Physica Heidelberg

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Springer-Verlag Berlin Heidelberg 2012

  • Softcover ISBN: 978-3-7908-2755-2Published: 21 September 2011

  • eBook ISBN: 978-3-7908-2756-9Published: 12 October 2011

  • Series ISSN: 1615-6781

  • Series E-ISSN: 1867-2027

  • Edition Number: 1

  • Number of Pages: XVI, 175

  • Number of Illustrations: 23 b/w illustrations

  • Topics: Business Taxation/Tax Law, Public Economics, European Integration, Accounting/Auditing

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