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The Revenue Consequences of Using a Common Consolidated Corporate Tax Base to Determine Taxable Income in the EU Member States

  • Andreas Oestreicher
  • Reinald Koch
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    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.

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    File URL: http://www.ingentaconnect.com/content/mohr/fa/2011/00000067/00000001/art00005
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    Article provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.

    Volume (Year): 67 (2011)
    Issue (Month): 1 (March)
    Pages: 64-102

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    Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201103)67:1_64:trcoua_2.0.tx_2-e
    DOI: 10.1628/001522108X574191
    Contact details of provider: Web page: https://www.mohr.de/fa

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    1. Klaus Beckmann & Elisabeth Lackner-Frey, 2002. "How Leviathan Taxes," Constitutional Political Economy, Springer, vol. 13(3), pages 265-273, September.
    2. CASAMATTA, Georges & CREMER, Helmuth & PESTIEAU, Pierre, . "Is there a political support for the double burden on prolonged activity?," CORE Discussion Papers RP 1865, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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    7. Diamond, P. A., 1975. "A many-person Ramsey tax rule," Journal of Public Economics, Elsevier, vol. 4(4), pages 335-342, November.
    8. Peter Coughlin, 1982. "Pareto optimality of policy proposals with probabilistic voting," Public Choice, Springer, vol. 39(3), pages 427-433, January.
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    10. Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, September.
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