The voting of EU members for common consolidated corporate tax base and the tax benefits

The Impacts of the Common Consolidated Corporate Tax Base in Croatia

As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on the implication...

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

The European Commission currently prepares 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 f...

Effective profit taxation and the elasticity of the corporate income tax base : evidence from German corporate tax return data

We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental variable approach. Our instrumen...

How Elastic is the Corporate Income Tax Base?

The Ranking of Effective Factors on Corporate Tax Avoidance

The Hierarchy of Effective Factors on Corporate Tax Avoidance Because of the information asymmetry within taxpayers and governments, commonly, the taxpayers try avoid the payment of tax. The problem can be explained by Agency theory. On the other hand, governmants try to maximize receiving tax by recognizing risky taxpayers and researchers try to recognize effective factors on tax avoidance. Th...