Warianty tytułu
Języki publikacji
Abstrakty
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. (original abstract)
Czasopismo
Rocznik
Tom
Numer
Strony
56--71
Opis fizyczny
Twórcy
autor
- Faculty of Economic Sciences, University of Warsaw
autor
- Faculty of Economic Sciences, University of Warsaw
Bibliografia
- Altshuler, R., & Grubert, H. (2010). Formula apportionment: Is it better than the current system and are there better alternatives? National Tax Journal, 63(4), 1145-1184.
- Aspinwall, M. (2002). Preferring Europe. Ideology and national preferences on European integration. European Union Politics, 3(1), 81-111.
- Bertelsen, S. H. (2017). CCTB/CCCTB positions and ongoing processes. Confederation of Danish Industry. Retrieved from https://www.eu-skatteret.dk/wp-content/uploads/2015/07/CCTB-CCCTBpositions-and-ondgoing-processes-in-countries-andbusiness.pdf (Accessed 24.03.2020)
- Bettendorf, L., Devereux, M., van der Horst, A., Loretz, S., & de Mooij, R. (2010). Corporate tax harmonization in the EU. Economic Policy, 25, 537-590.
- Buchanan, J. M., & Tullock, G. (1962). The Calculus of consent: Logical foundation of constitutional democracy. Indianapolis, IN: Liberty Fund.
- Ceuppens, S. (2015). CCCTB: Analysis of the voting behaviour of members of the European Parliament. Universteit Gent. Retrieved from https://lib.ugent.be/fulltxt/RUG01/002/215/334/RUG01-002215334_2015_0001_AC.pdf (Accessed 31.05.2020)
- Cline, R., Neubig, T., Phillips, A., & Walsh, A. (2010). Study on the economic and budgetary impact of the introduction of a Common Consolidated Corporate Tax Base in the European Union. Retrieved from http://estaticos.expansionpro.orbyt.es/estaticas/descargas/2011/02/informeeyoung.pdf (Accessed 31.05.2020)
- Committee on Economic and Monetary Affairs. (2017). Amendments 31 - 301. Retrieved from https://www.europarl.europa.eu/doceo/document/ECONAM-609575_EN.pdf (Accessed 24.03.2020)
- Committee on Economic and Monetary Affairs. (2018). Report on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB) (COM(2016)0683 - C8-0471/2016 - 2016/0336(CNS)). Retrieved from https://www.europarl.europa.eu/doceo/document/A-8-2018-0051_EN.html
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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