Impact of a Common Corporate Tax Base on the effective tax burden in Belgium
In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic proposition for corporate tax harmonization in Europe. Using the European Tax Analyzer (ETA), we simulate the impact of the CCTB on the effective tax burden in Belgium. The results show that the adoption of the CCTB increases the Belgian effective tax burden by 16%. This remarkable increase is mainly driven by the fact that national tax deductions... Mehr ...
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Dokumenttyp: | Artikel |
Erscheinungsdatum: | 2014 |
Reihe/Periodikum: | Journal of Business Economics and Management, Vol 15, Iss 3 (2014) |
Verlag/Hrsg.: |
Vilnius Gediminas Technical University
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Schlagwörter: | CCTB / effective tax burden / Belgium / simulation / ETA / CCCTB / Business / HF5001-6182 |
Sprache: | Englisch |
Permalink: | https://search.fid-benelux.de/Record/base-26612611 |
Datenquelle: | BASE; Originalkatalog |
Powered By: | BASE |
Link(s) : | https://doi.org/10.3846/16111699.2013.807869 |