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Impact Assessment of the Common Consolidated Corporate Tax Base

In: Corporate Income Tax Harmonization in the European Union

Author

Listed:
  • Daniela Pîrvu

    (University of Pitesti)

Abstract

This chapter presents several impact assessments of the Common Consolidated Corporate Tax Base (CCCTB). Several variants on the proposal were analysed: a mandatory CCCTB across all 27 European Union (EU) member states, an optional CCCTB for companies, and a mandatory CCCTB adopted by a subset of EU member states under the enhanced cooperation framework. Assessing the various options with respect to the practical impacts of introducing a CCCTB was aimed at the impact on the size of the tax bases, and on the distribution of corporate tax bases among the EU member states, the impact on tax compliance costs and the impact on some macroeconomic indicators.

Suggested Citation

  • Daniela Pîrvu, 2012. "Impact Assessment of the Common Consolidated Corporate Tax Base," Palgrave Macmillan Studies in Banking and Financial Institutions, in: Corporate Income Tax Harmonization in the European Union, chapter 7, pages 150-164, Palgrave Macmillan.
    • Handle: RePEc:pal:pmschp:978-1-137-00091-0_8
    DOI: 10.1057/9781137000910_8
    as

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