Common Corporate Tax Base in the EU Impact on the Size of Tax Bases
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size o
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Christoph Spengel • Andreas Oestreicher
Common Corporate Tax Base in the EU Impact on the Size of Tax Bases and Effective Tax Burdens
Series Editor Prof. Dr. Dr. h.c. mult. Wolfgang Franz Authors Prof. Dr. Christoph Spengel University of Mannheim Centre for European Economic Research Palace 68131 Mannheim Germany [email protected]
Prof. Dr. Andreas Oestreicher University of Göttingen Platz der Göttinger Sieben 3 37073 Göttingen Germany [email protected]
With the cooperation of: Christina Elschner, Timo Reister, Christof Ernst, Michael Grünewald and Katharina Finke ISBN 978-3-7908-2755-2 e-ISBN 978-3-7908-2756-9 DOI 10.1007/978-3-7908-2756-9 Springer Heidelberg Dordrecht London New York Library of Congress Control Number: 2011935223 ¤ Springer-Verlag Berlin Heidelberg 2012 This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer. Violations are liable to prosecution under the German Copyright Law. The use of general descriptive names, registered names, trademarks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. Cover illustration: digitalstock Printed on acid-free paper Physica-Verlag is a brand of Springer-Verlag Berlin Heidelberg Springer-Verlag is a part of Springer Science+Business Media (www.springer.com)
Preface
Our book presents a report which was prepared in 2007 and 2008 for the Taxation and Customs Union Directorate General of the European Commission, under contract no. TAXUD-2007 DE325. The results are intended to serve the evaluation of the potential tax consequences arising from the introduction of a harmonised tax base for EUresident companies, as contemplated by the European Commission. A harmonised tax base or common corporate tax base can help to eliminate the most important tax obstacles to cross-border EU-wide activities (compliance costs, denial of group wide consolidation of profits and losses, transfer pricing problems and double taxation caused by cross-border re-organisation and conflicting taxing rights) stemming from the great diversity of the Member States’ tax systems. A Common Corporate Tax Base (CCTB) as a policy option would replace the current 27 different tax codes for the calculation of taxable income across EU Member States with a single and common set of corresponding tax rules. The principle aim of the report is to provide an analysis of the consequences which an adoption of a CCTB would have on the size of the corporate tax bases and tax burden of
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