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

Fuest, Clemens (2008) The European Commission’s Proposal for a Common Consolidated Corporate Tax Base. Oxford Review of Economic Policy, 24 (4). pp. 720-739.

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.

Item Type: Article
Keywords: EU tax coordination, common consolidated tax base, tax competition
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 07 Nov 2011 15:38
Last Modified: 23 Oct 2015 14:06
URI: http://eureka.sbs.ox.ac.uk/id/eprint/1094

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