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Evaluating Neutrality Properties of Corporate Tax Reforms

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Author Info

  • Michael P. Devereux

    ()
    (Oxford University Centre for Business Taxation)

  • Simon Loretz

    ()
    (Oxford University Centre for Business Taxation)

Abstract

We propose a methodology for assessing the neutrality of corporate tax reform proposals in an open economy. The methodology identifies variation in effective tax rates to assess the proximity of a tax system to capital export neutrality (CEN) and to market neutrality (MN, which holds if all potential competitors in a single market face the same effective tax rate). We apply the methodology to two reform options in the EU. Optional international loss consolidation would move the EU tax system away from both CEN and MN. The proposed common consolidated corporate tax base (CCCTB) has mixed effects which depend on the precise comparisons made.

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Bibliographic Info

Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 1007.

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Date of creation: 2010
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Handle: RePEc:btx:wpaper:1007

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Related research

Keywords: Corporate Taxation; International Loss Consolidation; Ap- portionment Rules; Common Consolidated Tax Base; Neutrality;

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Cited by:
  1. Michael P. Devereux & Simon Loretz, 2011. "How would EU corporate tax reform affect US investment in Europe?," Working Papers 1118, Oxford University Centre for Business Taxation.

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