The European Commission's proposal for a common consolidated tax base

Fuest, Clemens (2008) The European Commission's proposal for a common consolidated 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: corporation tax; optimal international taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 21 Jul 2010 10:03
Last Modified: 05 Dec 2018 14:49
URI: http://eureka.sbs.ox.ac.uk/id/eprint/342

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