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The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model

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  • ZEW

Abstract

The aim of this study is to evaluate the impact of the introduction of the CCTB draft Council Directive from October 2016 on the effective corporate tax burdens in the 28 EU Member States and to assess the relative importance of single elements of the harmonised tax base. Furthermore, the impact of the CCTB introduction is estimated for R&D corporations and the tax effects of the 2016 CCTB draft Council Directive and the original draft Council Directive as of 2011 are compared.

Suggested Citation

  • Zew, 2019. "The Impact of the CCTB on the Effective Tax Burden of Corporations: results from the Tax Analyzer Model," Taxation Papers 75, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxpap:0075
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/taxation_paper_75.pdf
    File Function: final version, 2019
    Download Restriction: no
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    Cited by:

    1. Dutt, Verena & Spengel, Christoph & Vay, Heiko, 2021. "Der EU-Vorschlag zum Country-by-Country Reporting im Internet: Kosten, Nutzen, Konsequenzen," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250010, June.
    2. Dutt, Verena K. & Spengel, Christoph & Vay, Heiko, 2021. "The EU proposal for country-by-country reporting on the internet: Costs, Benefits and Consequences," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250025, June.

    More about this item

    Keywords

    Corporate Tax; Effective Tax Rates; Tax harmonisation; European Union;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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