Title Common corporate tax base in the EU : impact on the size of tax bases and effective tax burdens / Christoph Spengel, Andreas Oestreicher

Published Heidelberg : Springer, ©2012

Click on the following:
Springer eBooks
Springer Business and Economics eBooks

Copies

Description 1 online resource (xvi, 175 pages) Series ZEW economic studies, 1615-6781 ; 43 ZEW economic studies ; 43. Contents Machine generated contents note: 1. Introduction -- 2. Methodology -- 2.1. European Tax Analyzer Model -- 2.2. Computation of the Effective Average Tax Burden -- 2.3. Tax Parameters Incorporated into the Model -- 2.4. Measurement of the Impact of Elements of a CCTB on the Size of the Tax Base -- 2.5. Model Firms and Data Base -- 2.5.1. Structure of the Model Firms and Economic Assumptions -- 2.5.2. Data Base and Applied Aggregation Methods -- 3. Future Value of the Tax Base and Effective Company Tax Burden -- 3.1. Scenario of a Common Corporate Tax Base -- 3.2. Analysis of EU-Average Large Corporations -- 3.2.1. Benchmark Case Representing a Large Corporation -- 3.2.2. Sensitivity Analysis on Economic Model Assumptions -- 3.2.3. Sensitivity Analysis on Specific Sectors -- 3.2.4. Consideration of EU-15/EU-12 Average Large Corporation -- 3.3. Analysis of EU-Average Small and Medium-Sized Corporations -- 3.3.1. Benchmark Case Representing a Small and Medium-Sized Corporation -- 3.3.2. Sensitivity Analysis on Economic Model Assumptions -- 3.3.3. Sensitivity Analysis on Specific Sectors -- 3.3.4. Consideration of EU-15/EU-12 Average SMEs -- 3.3.5. Relationship Between Key Accounting Ratios and Overall Tax Base Effect -- 3.4. Consideration of Recent National Tax Reforms -- 3.5. Summary of Conclusions Summary The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission's Steering Group Analysis Economics Finance Auditing Economics/Management Science Business Taxation/Tax Law Public Finance & Economics Accounting/Auditing public finance economie integratie integration Europa Europe bedrijfswetenschap management science boekhouding accounting belastingen taxes recht law Management studies, Business Administration, Organizational Science (General) Management, bedrijfskunde, organisatiekunde (algemeen) Bibliography Includes bibliographical references Subject Corporations -- Taxation -- European Union countries Tax incidence -- European Union countries LAW -- Military. Science économique. Affaires. Corporations -- Taxation Tax incidence European Union countries Form Electronic book Author Oestreicher, Andreas ISBN 9783790827569 3790827568

  Permalink