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

被引：18

作者：

Fuest, Clemens ^{[1
]}

机构：

[1] Univ Oxford, Ctr Business Taxat, Oxford OX1 2JD, England

来源：

OXFORD REVIEW OF ECONOMIC POLICY | 2008年 / 24卷 / 04期

基金：

英国经济与社会研究理事会;

关键词：

D O I：

10.1093/oxrep/grn032

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：720 / 739

页数：20

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