Evaluating Neutrality Properties of Corporate Tax Reforms

Loretz, Simon (2011) Evaluating Neutrality Properties of Corporate Tax Reforms. In: International Institute of Public Finance (IIPF) Annual Conference, 07/08/2011-11/08/2011, University of Michigan, USA.

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Abstract

We propose a methodology for assessing the neutrality of corporate tax reform proposals in an open economy. The methodology identifies variation in effective tax rates to assess the proximity of a tax system to capital export neutrality (CEN) and to market neutrality (MN, which holds if all potential competitors in a single market face the same effective tax rate). We apply the methodology to two reform options in the EU. Optional international loss consolidation would move the EU tax system away from both CEN and MN. The proposed common consolidated corporate tax base (CCCTB) has mixed effects which depend on the precise comparisons made

Item Type: Conference or Workshop Item (Paper)
Keywords: Corporate Taxation; International Loss Consolidation; Apportionment Rules; Common Consolidated Tax Base; Neutrality;
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 29 Aug 2012 13:26
Last Modified: 23 Oct 2015 14:07
URI: http://eureka.sbs.ox.ac.uk/id/eprint/4122

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