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

The voting of EU members for common consolidated corporate tax base and the tax benefits AbstractThis paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and decision making of CCCTB in European Parliament. The analysis is conducted with Logit model identifying factors affecting the voting consultation decision of the Parliament of the European Union in 2018. Particularly, we investigate the impact of four components taken from tax benefit index proposed by W. Orłowski. We have found that economic factors alone are responsible the voting behaviour of the European Union deputies, not their personal characteristics. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Central European Economic Journal de Gruyter

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

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Publisher
de Gruyter
Copyright
© 2020 Wojciech Dąbroś et al., published by Sciendo
eISSN
2543-6821
DOI
10.2478/ceej-2020-0005
Publisher site
See Article on Publisher Site

Abstract

AbstractThis paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and decision making of CCCTB in European Parliament. The analysis is conducted with Logit model identifying factors affecting the voting consultation decision of the Parliament of the European Union in 2018. Particularly, we investigate the impact of four components taken from tax benefit index proposed by W. Orłowski. We have found that economic factors alone are responsible the voting behaviour of the European Union deputies, not their personal characteristics.

Journal

Central European Economic Journal – de Gruyter

Published: Jan 1, 2020

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