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Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens

Common Corporate Tax Base in the EU: Impact on the Size of Tax Bases and Effective Tax Burdens
Kataloginformation
Feldname Details
Vorliegende Sprache eng
Hinweise auf parallele Ausgaben 347953522 Buchausg. u.d.T.: ‡Spengel, Christoph, 1964 - : Common corporate tax base in the EU
ISBN 978-3-7908-2755-2
Name Spengel, Christoph
Oestreicher, Andreas
ANZEIGE DER KETTE Oestreicher, Andreas
T I T E L Common Corporate Tax Base in the EU
Zusatz zum Titel Impact on the Size of Tax Bases and Effective Tax Burdens
Verlagsort Heidelberg
Verlag Springer-Verlag Berlin Heidelberg
Erscheinungsjahr 2012
2012
Umfang Online-Ressource (XVI, 175p. 23 illus, digital)
Reihe ZEW Economic Studies ; 43
Notiz / Fußnoten Description based upon print version of record
Weiterer Inhalt 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
Titelhinweis Buchausg. u.d.T.: ‡Spengel, Christoph, 1964 - : Common corporate tax base in the EU
ISBN ISBN 978-3-7908-2756-9
Klassifikation KFFD1
BUS064000
658.153
336.2
343.406/7
HF5681.T3
QL 418
Kurzbeschreibung Introductions -- Methodology -- Future Value of the Tax Base and Effective Company Tax Burden
2. Kurzbeschreibung 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 Group
1. Schlagwortkette Europäische Union
Unternehmen
Steuerrecht
Rechnungslegung
Besteuerungsgrundlage
Steuerharmonisierung
1. Schlagwortkette ANZEIGE DER KETTE Europäische Union -- Unternehmen -- Steuerrecht -- Rechnungslegung -- Besteuerungsgrundlage -- Steuerharmonisierung
2. Schlagwortkette Europäische Union
Unternehmen
Steuerrecht
Rechnungslegung
Besteuerungsgrundlage
Steuerharmonisierung
ANZEIGE DER KETTE Europäische Union -- Unternehmen -- Steuerrecht -- Rechnungslegung -- Besteuerungsgrundlage -- Steuerharmonisierung
SWB-Titel-Idn 355106647
Signatur Springer E-Book
Bemerkungen Elektronischer Volltext - Campuslizenz
Elektronische Adresse $uhttp://dx.doi.org/10.1007/978-3-7908-2756-9
Internetseite / Link Volltext
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