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

Abstracts

EN

This 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.

Keywords

EN

common consolidated corporate tax base; corporate income tax; political economy; voting behaviour

• Publisher: Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
• Journal: Central European Economic Journal
• Year: 2020
• Volume: 7
• Issue: 54

Dates

published

2020-09-09

Contributors

other

Wojciech Dąbroś

• Faculty of Economic Sciences University of Warsaw

other

Janusz Kudła

• Faculty of Economic Sciences University of Warsaw

Identifiers

DOI

10.2478/ceej-2020-0005