The European Commission's Proposal for a Common Consolidated Corporate Tax Base

Posted: 25 Jan 2009

See all articles by Clemens Fuest

Clemens Fuest

ifo Institute – Leibniz Institute for Economic Research at the University of Munich; Ludwig-Maximilians-University, Munich; Center for Economic Studies (CES)

Date Written: winter 2008

Abstract

The European Commission is currently preparing a proposal for a directive on the introduction of a common consolidated corporate tax base (CCCTB). This paper reviews the current state of the European Commission's preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system. The analysis concludes that more evidence of significant economic benefits from introducing a CCCTB would be required to generate widespread support for the project.

Keywords: EU tax coordination, common consolidated tax base, tax competition, J61, F22

Suggested Citation

Fuest, Clemens, The European Commission's Proposal for a Common Consolidated Corporate Tax Base (winter 2008). Oxford Review of Economic Policy, Vol. 24, Issue 4, pp. 720-739, 2008. Available at SSRN: https://ssrn.com/abstract=1331826 or http://dx.doi.org/grn032

Clemens Fuest (Contact Author)

ifo Institute – Leibniz Institute for Economic Research at the University of Munich

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Munich, DE 81679
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Ludwig-Maximilians-University, Munich ( email )

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Germany

Center for Economic Studies (CES) ( email )

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Munich, DE 80539
Germany
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