Common corporate tax base (CCTB) and effective tax burdens in the EU member states


Oestreicher, Andreas ; Reister, Timo ; Spengel, Christoph


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URL: https://ub-madoc.bib.uni-mannheim.de/2380
URN: urn:nbn:de:bsz:180-madoc-23806
Document Type: Working paper
Year of publication: 2009
The title of a journal, publication series: Discussion Paper / ZEW
Volume: 09-026
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H20 H21 H25 K34 ,
Subject headings (SWD): Europäische Union , Körperschaftsteuer , Betriebsteuer , Steuerbelastung , Steuerrecht
Keywords (English): European Taxation , Tax Harmonization , Tax Accounting , Effective Tax Burdens
Abstract: The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a harmonized set of tax accounting rules for EU-based companies. The proposals for a CCTB covered here include depreciation on intangibles, machinery, buildings, furniture and fixture, simplified valuation of inventories, determination of production costs for stocks, treatment of costs for R&D as part of production costs, provisions for future pension payments, provisions for legal obligations, avoidance of double taxation regarding dividend income, and loss relief. The proposed options for a CCTB are applied for average EU-27 corporations of different size as well as for model companies belonging to different economic sectors.
Additional information:

Dieser Eintrag ist Teil der Universitätsbibliographie.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




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Oestreicher, Andreas ; Reister, Timo ; Spengel, Christoph (2009) Common corporate tax base (CCTB) and effective tax burdens in the EU member states. Open Access Discussion Paper / ZEW Mannheim 09-026 [Working paper]
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