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

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 r...

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Bibliographic Details
Published in:Finanzarchiv 2011-03, Vol.67 (1), p.64-102
Main Authors: Oestreicher, Andreas, Koch, Reinald
Format: Article
Language:English
Subjects:
Business structures
common consolidated corporate tax base
Corporate income taxes
Corporate taxation
Corporate taxes
European Union
Fiscal policy
Income taxes
international company taxation
Optimal taxation
Public finance
Revenue
State income tax
Studies
Subsidiary companies
Tax base
Tax burden
Tax rates
Tax revenue
Tax revenues
Tax rules
Tax systems
Taxation
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Summary: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.
ISSN:0015-2218
1614-0974
DOI:10.1628/001522111X574191