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What do politicians think of the common consolidated corporate tax base? A Belgian case study

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Abstract
This paper analyzes the views of Belgian politicians on the Common Consolidated Corporate Tax Base (CCCTB), an ambitious project to harmonize corporate taxation in the EU. Applying case study methodology, the results show that most politicians were proponents of this new tax system. During the discussions in several political institutions, the politicians referred to the macro-economic impact, the legal certainty and their party’s view to found their opinion. Besides several agreements, certain aspects of CCCTB like the optionality and the applied tax rate involved clear differences in view between left and right-wing politicians, which could hamper a political agreement on CCCTB.
Keywords
CCCTB, corporate tax harmonization, European Union, Belgian politicians, case study

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Citation

Please use this url to cite or link to this publication:

MLA
Roggeman, Annelies, et al. “What Do Politicians Think of the Common Consolidated Corporate Tax Base? A Belgian Case Study.” ACCOUNTANCY & BEDRIJFSKUNDE, no. 1, 2019, pp. 2–20.
APA
Roggeman, A., Van Cauwenberge, P., Verleyen, I., & Carine, C. (2019). What do politicians think of the common consolidated corporate tax base? A Belgian case study. ACCOUNTANCY & BEDRIJFSKUNDE, (1), 2–20.
Chicago author-date
Roggeman, Annelies, Philippe Van Cauwenberge, Isabelle Verleyen, and Coppens Carine. 2019. “What Do Politicians Think of the Common Consolidated Corporate Tax Base? A Belgian Case Study.” ACCOUNTANCY & BEDRIJFSKUNDE, no. 1: 2–20.
Chicago author-date (all authors)
Roggeman, Annelies, Philippe Van Cauwenberge, Isabelle Verleyen, and Coppens Carine. 2019. “What Do Politicians Think of the Common Consolidated Corporate Tax Base? A Belgian Case Study.” ACCOUNTANCY & BEDRIJFSKUNDE (1): 2–20.
Vancouver
1.
Roggeman A, Van Cauwenberge P, Verleyen I, Carine C. What do politicians think of the common consolidated corporate tax base? A Belgian case study. ACCOUNTANCY & BEDRIJFSKUNDE. 2019;(1):2–20.
IEEE
[1]
A. Roggeman, P. Van Cauwenberge, I. Verleyen, and C. Carine, “What do politicians think of the common consolidated corporate tax base? A Belgian case study,” ACCOUNTANCY & BEDRIJFSKUNDE, no. 1, pp. 2–20, 2019.
@article{8624428,
  abstract     = {This paper analyzes the views of Belgian politicians on the Common Consolidated Corporate Tax Base (CCCTB), an ambitious project to harmonize corporate taxation in the EU. Applying case study methodology, the results show that most politicians were proponents of this new tax system. During the discussions in several political institutions, the politicians referred to the macro-economic impact, the legal certainty and their party’s view to found their opinion. Besides several agreements, certain aspects of CCCTB like the optionality and the applied tax rate involved clear differences in view between left and right-wing politicians, which could hamper a political agreement on CCCTB.},
  author       = {Roggeman, Annelies and Van Cauwenberge, Philippe and Verleyen, Isabelle and Carine, Coppens},
  issn         = {0770-7142},
  journal      = {ACCOUNTANCY & BEDRIJFSKUNDE},
  keywords     = {CCCTB,corporate tax harmonization,European Union,Belgian politicians,case study},
  language     = {eng},
  number       = {1},
  pages        = {2--20},
  title        = {What do politicians think of the common consolidated corporate tax base? A Belgian case study},
  year         = {2019},
}