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Impact of a common corporate tax base on the effective tax burden in Belgium

Annelies Roggeman UGent, Isabelle Verleyen, Philippe Van Cauwenberge UGent and Carine Coppens UGent (2014) JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT. 15(3). p.530-543
abstract
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 are not allowed under CCTB. This study allows policymakers to gain insight into the size effects of certain corporate tax measures and contributes to the current discussion on corporate tax harmonization in Europe.
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
keyword
CCTB, COMPETITION, REFORMS, INCOME, CCCTB, ETA, Belgium, simulation, effective tax burden
journal title
JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT
J. Bus. Econ. Manag.
volume
15
issue
3
pages
530 - 543
Web of Science type
Article
Web of Science id
000338808100007
JCR category
ECONOMICS
JCR impact factor
0.723 (2014)
JCR rank
191/333 (2014)
JCR quartile
3 (2014)
ISSN
1611-1699
DOI
10.3846/16111699.2013.807869
language
English
UGent publication?
yes
classification
A1
copyright statement
I have transferred the copyright for this publication to the publisher
id
5672227
handle
http://hdl.handle.net/1854/LU-5672227
date created
2014-08-12 14:31:25
date last changed
2016-12-19 15:41:51
@article{5672227,
  abstract     = {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 are not allowed under CCTB. This study allows policymakers to gain insight into the size effects of certain corporate tax measures and contributes to the current discussion on corporate tax harmonization in Europe.},
  author       = {Roggeman, Annelies and Verleyen, Isabelle and Van Cauwenberge, Philippe and Coppens, Carine},
  issn         = {1611-1699},
  journal      = {JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT},
  keyword      = {CCTB,COMPETITION,REFORMS,INCOME,CCCTB,ETA,Belgium,simulation,effective tax burden},
  language     = {eng},
  number       = {3},
  pages        = {530--543},
  title        = {Impact of a common corporate tax base on the effective tax burden in Belgium},
  url          = {http://dx.doi.org/10.3846/16111699.2013.807869},
  volume       = {15},
  year         = {2014},
}

Chicago
Roggeman, Annelies, Isabelle Verleyen, Philippe Van Cauwenberge, and Carine Coppens. 2014. “Impact of a Common Corporate Tax Base on the Effective Tax Burden in Belgium.” Journal of Business Economics and Management 15 (3): 530–543.
APA
Roggeman, A., Verleyen, I., Van Cauwenberge, P., & Coppens, C. (2014). Impact of a common corporate tax base on the effective tax burden in Belgium. JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT, 15(3), 530–543.
Vancouver
1.
Roggeman A, Verleyen I, Van Cauwenberge P, Coppens C. Impact of a common corporate tax base on the effective tax burden in Belgium. JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT. 2014;15(3):530–43.
MLA
Roggeman, Annelies, Isabelle Verleyen, Philippe Van Cauwenberge, et al. “Impact of a Common Corporate Tax Base on the Effective Tax Burden in Belgium.” JOURNAL OF BUSINESS ECONOMICS AND MANAGEMENT 15.3 (2014): 530–543. Print.