Arbeitspapier

The US corporate income tax reform and its implications for the EU

The recent US tax reform, Tax Cuts and Jobs Act of 2017, lowered the statutory corporate income tax rates and brought other important changes for the taxation of multinational enterprises worldwide. This paper reviews these changes and discusses their effects for effective tax rates and tax revenues within the US as well as the EU. In the light of the uncertain impacts of the US reform, the EU doing nothing specific seems a reasonable response in the short term. Still, the EU should consider implementing policy proposals, which are good in themselves and regardless of the ultimate effects of the US reform. These include the Common Consolidated Corporate Tax Base and other measures focused at lowering the adverse effects of profit shifting to other countries as well as within the EU.

Language: Englisch

Bibliographic citation: Series: IES Occasional Paper ; No. 1/2019

Classification: Wirtschaft
Multinational Firms; International Business
Business Taxes and Subsidies including sales and value-added (VAT)
Capitalist Systems: Planning, Coordination, and Reform

Subject: policy reform
tax policy
Tax Cuts and Jobs Act of 2017
European Union
United States

Event: Geistige Schöpfung

(who): Janský, Petr

Event: Veröffentlichung

(who): Charles University in Prague, Institute of Economic Studies (IES)

(where): Prague

(when): 2019

Handle: http://hdl.handle.net/10419/223357

Last update: 10.03.2025, 11:44 AM CET

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Object type

Arbeitspapier

Associated

Janský, Petr
Charles University in Prague, Institute of Economic Studies (IES)

Time of origin

2019

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Corporate and personal income tax declarations

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The US corporate income tax reform and its implications for the EU

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Other Objects (12)

German income tax : personal income tax, corporate income tax and trade tax

The direct incidence of corporate income tax on wages

Corporate income tax contribution of the polish financial sector

The Direct Incidence of Corporate Income Tax on Wages

Corporate income tax and economic distortions

Corporate and personal income tax declarations

Corporate and personal income tax declarations

Corporate income tax competition and efficient tax base equalization

The role of the corporate income tax as an automatic stabilizer

Anticipating tax changes: evidence from the Finnish corporate income tax reform of 2005

Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data

Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data

German income tax : personal income tax, corporate income tax and trade tax

The direct incidence of corporate income tax on wages

Corporate income tax contribution of the polish financial sector

The Direct Incidence of Corporate Income Tax on Wages

Corporate income tax and economic distortions

Corporate and personal income tax declarations

Corporate and personal income tax declarations

Corporate income tax competition and efficient tax base equalization

The role of the corporate income tax as an automatic stabilizer

Anticipating tax changes: evidence from the Finnish corporate income tax reform of 2005

Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data

Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data

German income tax : personal income tax, corporate income tax and trade tax

The direct incidence of corporate income tax on wages

Corporate income tax contribution of the polish financial sector

The Direct Incidence of Corporate Income Tax on Wages

Corporate income tax and economic distortions

Corporate and personal income tax declarations

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Corporate income tax competition and efficient tax base equalization

The role of the corporate income tax as an automatic stabilizer

Anticipating tax changes: evidence from the Finnish corporate income tax reform of 2005

Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data

Effective profit taxation and the elasticity of the corporate income tax base: evidence from German corporate tax return data

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