FinanzArchiv Public Finance Analysis · 2011 · 29 citations · 0 references
Public AffairsPublic FinanceTax LawCorporate TaxationTax PolicyTaxationCorporate Income TaxShared Tax BasesTax Base DesignTax Base DeterminationTax Rate StructureTax ReformCommon Consolidated Corporate Tax BaseConsolidated Corporate TaxationCorporate Income Tax SystemsEuropean Tax LawEuropean TaxationTaxable Income BaseTaxable Income ComputationTaxable Income Limitation
This paper provides an assessment of the revenue consequences that would result from implementation of a common consolidated corporate tax base (CCCTB). We find that the total tax revenue of the EU member states is reduced by 4.56% under a compulsory CCCTB and by 4.65% under an optional CCCTB. The revenue effect for the individual member states is particularly dependent on the nominal tax rate. According to our findings, the Czech Republic, Italy, Latvia, Poland, and Slovakia would profit from a compulsory CCCTB, whereas Ireland and the Netherlands would stand to suffer the greatest losses.