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Common Corporate Tax Base in the EU : Impact on the Size of Tax Bases and Effective Tax Burdens / by Christoph Spengel, Andreas Oestreicher

By: Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Series: ZEW Economic Studies ; 43 | SpringerLink BücherPublisher: Heidelberg : Springer-Verlag Berlin Heidelberg, 2012Description: Online-Ressource (XVI, 175p. 23 illus, digital)ISBN:
  • 9783790827569
Subject(s): Additional physical formats: 9783790827552 | Buchausg. u.d.T.: Common corporate tax base in the EU. Heidelberg [u.a.] : Physica-Verlag, 2012. XVI, 175 S.DDC classification:
  • 658.153
  • 336.2
  • 343.406/7 343.4067
RVK: RVK: QL 418LOC classification:
  • HF5681.T3
  • HD2753.E8 S64 2012
DOI: DOI: 10.1007/978-3-7908-2756-9Online resources:
Contents:
Common Corporate Tax Base in the EU; Preface; Table of Contents; Executive Summary; Introduction; Purpose and Structure of the Report; Results for the Benchmark Case Scenarios; Sensitivity Analyses; Sector Specific Analyses; EU-15 and EU-12 Companies; Impact of Recent Tax Reforms in Certain Member States; Conclusions; 1 Introduction; 2 Methodology; 2.1 The European Tax Analyzer Model; 2.2 Computation of the Effective Average Tax Burden; 2.3 Tax Parameters Incorporated into the Model; 2.4 Measurement of the Impact of Elements of a CCTB on the Size of the Tax Base; 2.5 Model Firms and Data Base
2.5.1 Structure of the Model Firms and Economic Assumptions2.5.2 Data Base and Applied Aggregation Methods; 2.5.2.1 Financial Data Derived from the AMADEUS Database; 2.5.2.2 Organisation of Data; 2.5.2.3 Determination of the Model Firms; Average Model Firms for EU-27; EU-12, EU-15 and Industry-Specific Model Firms; 2.5.2.4 Additional Ratios and Figures; 3 Future Value of the Tax Base and Effective Company Tax Burden; 3.1 Scenario of a Common Corporate Tax Base; 3.2 Analysis of EU-Average Large Corporations; 3.2.1 Benchmark Case Representing a Large Corporation
3.2.1.1 Tax Bases and Tax Burdens Based on Domestic Accounting3.2.1.2 Tax Bases and Tax Burdens under a CCTB; 3.2.2 Sensitivity Analysis on Economic Model Assumptions; 3.2.2.1 Capital Intensity; 3.2.2.2 Profitability; 3.2.2.3 Labour Intensity; 3.2.2.4 Inventory Intensity; 3.2.3 Sensitivity Analysis on Specific Sectors; 3.2.4 Consideration of EU-15/EU-12 Average Large Corporation; 3.2.4.1 EU-15 Average Large Corporation; 3.2.4.2 EU-12 Average Large Corporation; 3.3 Analysis of EU-Average Small and Medium-Sized Corporations; 3.3.1 Benchmark Case Representing a Small and Medium-Sized Corporation
3.3.1.1 Tax Bases and Tax Burdens Based on Domestic Accounting3.3.1.2 Tax Base and Tax Burden in Case of a CCTB; 3.3.2 Sensitivity Analysis on Economic Model Assumptions; 3.3.2.1 Capital Intensity; 3.3.2.2 Profitability; 3.3.2.3 Labour Intensity; 3.3.2.4 Inventory Intensity; 3.3.3 Sensitivity Analysis on Specific Sectors; 3.3.4 Consideration of EU-15/EU-12 Average SMEs; 3.3.4.1 EU-15 Average SME; 3.3.4.2 EU-12 Average SME; 3.3.5 Relationship Between Key Accounting Ratios and Overall Tax Base Effect; 3.4 Consideration of Recent National Tax Reforms; 3.5 Summary of Conclusions; Appendix
Appendix 1: Estimation of Missing VariablesAppendix 2: Formulae for the Determination of the EU-Average Income Statements; Appendix 3: Formulae for the Determination of the EU-Average Balance Sheets; Appendix 4: EU-27, EU-12, EU-15 and Industry-Specific Average Model Companies, Large and SME; Appendix 4.1: EU-27 Average Model Company, Large and SME; Appendix 4.2: EU-12 Average Model Company, Large and SME; Appendix 4.3: EU-15 average model company, Large and SME; Appendix 5: Information on Shares; Appendix 6: Present Value of the Tax Base at the Beginning of Period 1
Appendix 7: Supplementary Analysis on the Impact of Common Depreciation Provisions
Summary: Introductions -- Methodology -- Future Value of the Tax Base and Effective Company Tax BurdenSummary: 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 of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering GroupPPN: PPN: 1651084556Package identifier: Produktsigel: ZDB-2-SBE
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