• Table of Contents
  • Preface
  • Executive summary
  • Chapter 1 Introduction
  • Chapter 2 Scenario definitions
  • 2.1. Baseline scenario
  • 2.2. Full harmonisation
  • 2.3. Tax base harmonisation
  • 2.4. Exchange of savings information
  • 2.5. Summary of scenarios
  • Chapter 3 Results
  • 3.1. Economic effects of corporate tax harmonisation
  • 3.2. Full harmonisation of the corporate tax rate and tax base
  • 3.3. Tax base harmonisation
  • 3.4. Exchange of savings information
  • 3.5. Sensitivity analysis
  • 3.6. Comparison of policy scenarios
  • Chapter 4 Policy implications
  • 4.1. Distributional effects
  • 4.2. Enhanced cooperation
  • 4.3. Financing tax reforms
  • 4.4. Compliance costs
  • 4.5. Limitations of the study
  • 4.6. Summary of conclusions
  • Chapter 5 Concluding remarks
  • Chapter 6 References
  • Appendix I Detailed results
  • Appendix II Detailed results of sensitivity analysis
  • Appendix III Model description