Arbeitspapier
Common corporate tax base (CCTB) and effective tax burdens in the EU member states
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 09-026
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
Taxation and Subsidies: Efficiency; Optimal Taxation
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Law
- Thema
-
European Taxation
Tax Harmonization
Tax Accounting
Effective Tax Burdens
Körperschaftsteuer
Unternehmensbesteuerung
Steuerbelastung
EU-Steuerrecht
EU-Staaten
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Oestreicher, Andreas
Reister, Timo
Spengel, Christoph
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (wo)
-
Mannheim
- (wann)
-
2009
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Oestreicher, Andreas
- Reister, Timo
- Spengel, Christoph
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Entstanden
- 2009
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