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Did the economic impact of a Common Consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?

Isabelle Verleyen (UGent) , Annelies Roggeman (UGent) and Philippe Van Cauwenberge (UGent)
(2015) ECONOMIST. 163(1). p.1-23
Author
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Abstract
On 19 April 2012, the European Parliament voted on the European Commission's proposal for a Common Consolidated Corporate Tax Base (CCCTB) Directive. We exploit a unique research setting which was created by an economic impact assessment of CCCTB that was made available to the Members of the European Parliament (MEPs) to support their decision process. Using statistical regression analysis, we investigate if the voting behaviour of MEPs was influenced by the predicted economic impact of CCCTB on their specific country. Our results show that, even after controlling for party, country and individual variables, the economic impact indeed had a significant influence on the voting behaviour of MEPs. In particular, more favourable economic consequences of CCCTB for a country led to a higher chance for MEPs to vote in favour of the CCCTB proposal. To the best of our knowledge, this is the first study which empirically investigates the relationship between the voting behaviour of MEPs and the expected economic impact of measures they decide on.
Keywords
EU, FORMULA APPORTIONMENT, UNION, CONSEQUENCES, ENLARGEMENT, PREFERENCES, COUNTRIES, COHESION, PARTIES, COUNCIL, CCCTB, Economic impact, Voting behaviour, European Parliament

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MLA
Verleyen, Isabelle, et al. “Did the Economic Impact of a Common Consolidated Corporate Tax Base (CCCTB) Affect the Voting Behaviour of the Members of the European Parliament?” ECONOMIST, vol. 163, no. 1, 2015, pp. 1–23, doi:10.1007/s10645-014-9238-4.
APA
Verleyen, I., Roggeman, A., & Van Cauwenberge, P. (2015). Did the economic impact of a Common Consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament? ECONOMIST, 163(1), 1–23. https://doi.org/10.1007/s10645-014-9238-4
Chicago author-date
Verleyen, Isabelle, Annelies Roggeman, and Philippe Van Cauwenberge. 2015. “Did the Economic Impact of a Common Consolidated Corporate Tax Base (CCCTB) Affect the Voting Behaviour of the Members of the European Parliament?” ECONOMIST 163 (1): 1–23. https://doi.org/10.1007/s10645-014-9238-4.
Chicago author-date (all authors)
Verleyen, Isabelle, Annelies Roggeman, and Philippe Van Cauwenberge. 2015. “Did the Economic Impact of a Common Consolidated Corporate Tax Base (CCCTB) Affect the Voting Behaviour of the Members of the European Parliament?” ECONOMIST 163 (1): 1–23. doi:10.1007/s10645-014-9238-4.
Vancouver
1.
Verleyen I, Roggeman A, Van Cauwenberge P. Did the economic impact of a Common Consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament? ECONOMIST. 2015;163(1):1–23.
IEEE
[1]
I. Verleyen, A. Roggeman, and P. Van Cauwenberge, “Did the economic impact of a Common Consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?,” ECONOMIST, vol. 163, no. 1, pp. 1–23, 2015.
@article{5667725,
  abstract     = {{On 19 April 2012, the European Parliament voted on the European Commission's proposal for a Common Consolidated Corporate Tax Base (CCCTB) Directive. We exploit a unique research setting which was created by an economic impact assessment of CCCTB that was made available to the Members of the European Parliament (MEPs) to support their decision process. Using statistical regression analysis, we investigate if the voting behaviour of MEPs was influenced by the predicted economic impact of CCCTB on their specific country. Our results show that, even after controlling for party, country and individual variables, the economic impact indeed had a significant influence on the voting behaviour of MEPs. In particular, more favourable economic consequences of CCCTB for a country led to a higher chance for MEPs to vote in favour of the CCCTB proposal. To the best of our knowledge, this is the first study which empirically investigates the relationship between the voting behaviour of MEPs and the expected economic impact of measures they decide on.}},
  author       = {{Verleyen, Isabelle and Roggeman, Annelies and Van Cauwenberge, Philippe}},
  issn         = {{0013-063X}},
  journal      = {{ECONOMIST}},
  keywords     = {{EU,FORMULA APPORTIONMENT,UNION,CONSEQUENCES,ENLARGEMENT,PREFERENCES,COUNTRIES,COHESION,PARTIES,COUNCIL,CCCTB,Economic impact,Voting behaviour,European Parliament}},
  language     = {{eng}},
  number       = {{1}},
  pages        = {{1--23}},
  title        = {{Did the economic impact of a Common Consolidated Corporate Tax Base (CCCTB) affect the voting behaviour of the members of the European Parliament?}},
  url          = {{http://doi.org/10.1007/s10645-014-9238-4}},
  volume       = {{163}},
  year         = {{2015}},
}
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