Comparison of European, Canadian and U.S. Formula Apportionment on Real Data

Krchnivá, Kateřina

doi:10.1016/s2212-5671(14)00350-5

Cited by 6 publications

(4 citation statements)

References 8 publications

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“…This is not to say that coordination around a different set of weights is impossible. In Canada, for example, provinces have long used a common formula, but this cooperative outcome came in a very specific institutional context: most of the Canadian provinces delegate the administration and collection of their corporate income taxes to the federal government (Krchniva 2014). When the European Commission proposed the adoption of a EU-wide formulary apportionment system (under the Common Consolidated Tax Base initiative), it, perhaps wisely, sidestepped the problem by suggesting that each country adopt a single-sales formula from the outset; however, the distributional concerns remain.…”

Section: Discussionmentioning

confidence: 99%

Conditional tax competition in American states

Arel‐Bundock

Parinandi

2017

J. Pub. Pol.

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Cross-border commercial activity raises issues in federations where multiple jurisdictions can claim the right to tax the same income. In the United States, this coordination problem is resolved by splitting the tax base according to the geographic distribution of firms’ sales, capital and labour. The weight of each factor is determined on a state-by-state basis, which opens room for competitive legislative behaviour. In this complex issue area, however, policymakers must invest lot of resources to monitor competitors, evaluate policy alternatives and shepherd tax reform through the legislative process. This implies that highly professional legislatures should be more responsive to the policies of nearby states. We consider data on most American states over the period from 1986 to 2013 and find strong evidence of conditional spatial dependence. Our findings suggest that policy diffusion may often be moderated by institutional and political factors.

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Section: Discussionmentioning

confidence: 99%

Conditional tax competition in American states

Arel‐Bundock

Parinandi

2017

J. Pub. Pol.

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“…For example, in the US (in most states) the rule considers the following variables: assets, sales and wages to determine the share of a given state in the tax revenue. But in Canada only sales and wages (with 1/2 weights) were used (Krchniva, 2014;Fuest, Hemmelgarn & Ramb, 2007). This pattern has been changed and now most of the states in US use single-factor sales formula (cf.…”

Section: The Design Of the Ccctbmentioning

confidence: 99%

The voting of EU members for common consolidated corporate tax base and the tax benefits

Dabroś

Kudła

2020

Central European Economic Journal

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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.

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“…První z nich zaměřuje na CCCTB a jeho dopady na národní daňové systémy (Riedel a Runkel, 2006;Mintz, 2008;McLure, 2008;Bettendorf et al, 2010;Trandafir, 2011nebo Dankó, 2012. Druhý proud představují studie zaměřené na výzkum alokačních faktorů alokační rovnice ve vztahu k predikci daně z příjmů korporací (Pethig a Wagener, 2003;Agúndéz--Garcia, 2006;Mintz, 2008;Tan, 2010;Roggeman et al, 2012;Krchnivá, 2014; Nerudová a Krchnivá, 2016; Cobham a Loretz, 2014; Eberhartinger a Petutschning, 2014). Poslední identifikovaný proud ve výzkumu C(C)CTB se zabývá dopady implementace na daňové výnosy jednotlivých členských států (Fuest, Hemmelgarn a Ramb, 2007;Van der Horst, Bettendorf a Rojas-Romagosa, 2007;Devereux a Loretz, 2008;Cline et al 2010;Domonkos T., Domonkos Š., Dolinajcová a Grisáková, 2013).…”

Section: Kandidát V Podobě C(c)ctbunclassified

Revenue Potential of the CCCTB in the European Union

Solilová¹,

Nerudová²

2018

Politicka ekonomie

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Revenue Potential of the CCCTB in the European Union The non-existence of a link between reaching smart, sustainable and inclusive growth and the EU budget is resulting in the existence of sustainability gaps in the European Union. This research reveals that the introduction of the Common (Consolidated) Corporate Tax Base (hereinafter as C(C) CTB) could be an important contribution to close the existing sustainability gaps. To research the revenue potential of the C(C)CTB, a model based on a remittance system was designed. The system expects the replacement of the VAT-based own resource (resp. GNI-based own resource) through the transfer of a part of the corporate tax revenues from the C(C)CTB raised on the national level to the EU budget. The results of the research show that the C(C)CTB-based own resource would be able to fully replace the VAT-based own resource, with the only exception of Cyprus. However, the C(C)CTB-based own resource cannot be considered to be a sufficient resource to fully replace the GNI-base own resource.

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Comparison of European, Canadian and U.S. Formula Apportionment on Real Data

Cited by 6 publications

References 8 publications

Conditional tax competition in American states

Conditional tax competition in American states

The voting of EU members for common consolidated corporate tax base and the tax benefits

Revenue Potential of the CCCTB in the European Union

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