Showing 1 - 10 of 14
This report investigates the economic impact of the European Commission proposal for a common corporate tax base (CCTB) and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU. Furthermore, on top of the common base, it considers proposals to reduce the debt...
Persistent link: https://www.econbiz.de/10015292357
Persistent link: https://www.econbiz.de/10015316008
Any assessment of the effects of a tax reform has to be based on indicators of effective taxation. Various indicators have been developed to measure the effective taxation of income from capital. This paper briefly reviews their properties, before turning to an evaluation of the effects of the...
Persistent link: https://www.econbiz.de/10015317571
This paper develops a macroeconomic implicit tax rate for non-financial corporations based on national accounts data. This indicator is compared with a more micro-oriented implicit tax rate based on accounting data collected in the BACH database (Bank for the Accounts of Companies Harmonised) of...
Persistent link: https://www.econbiz.de/10015317827
The aim of this study is to evaluate the impact of the introduction of the CCTB draft Council directive from October 2016 on the effective corporate tax burdens in the 28 EU Member States and to assess the relative importance of single elements of the harmonised tax base. Furthermore, the impact...
Persistent link: https://www.econbiz.de/10015282708
The Allowance for Corporate Equity (ACE) introduced in Italy in 2011 has decreased the fiscal distortion between the costs of equity and debt by introducing the deductibility from taxable income of a notional return on capital increases. In this paper we estimate the impact of the ACE on the...
Persistent link: https://www.econbiz.de/10015284646
EU businesses underinvest in R&D which is a driver of economic growth and productivity. While the world is becoming more R&D-intensive, the relative weight of the EU is decreasing, mainly due to the rapid rise of China. Taxation has been increasingly used to stimulate investment in R&D. A recent...
Persistent link: https://www.econbiz.de/10015288766
Tax uncertainty typically derives from institutional flaws of the tax policy process and unclear tax rules at the domestic level. At the international level tax uncertainty has its roots in the lack of tax coordination and cooperation between countries, as well as in the increased globalization...
Persistent link: https://www.econbiz.de/10015289765
The main objectives of the study can be summarised as follows: Analyse current interest deduction limitation rules in the EU28 Member States and assess the effect of interest deduction limitation rules on effective tax rates; Provide insights on the effects of the fundamental tax reform options...
Persistent link: https://www.econbiz.de/10015292845
Every year ZEW Mannheim computes measures of corporate effective taxation in Europe based on the Devereux/Griffith methodology. The measures aim at comprehensively reflecting and consistently comparing the effective corporate tax levels in the different member states. For the computation of the...
Persistent link: https://www.econbiz.de/10015293949