Did the Economic Impact of a Common Consolidated Corporate Tax Base (CCCTB) Affect the Voting Behaviour of the Members of the European Parliament?

Roggeman, Annelies; Verleyen, Isabelle; Cauwenberge, Philippe Van; Coppens, Carine

doi:10.1007/s10645-014-9238-4

Cited by 2 publications

(3 citation statements)

References 21 publications

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“…Our study is similar to the earlier study of voting behaviour in 2012 by Roggeman, Verleyen, Van Cauwenberge and Coppens (2015). The authors of this study investigated the voting behaviour of MEP with independent variables representing the forecast of the CCCTB reform impact on: corporate income tax (CIT) revenues (absolute change in CIT revenues as a percentage of GDP for each country), employment (relative change in total employment) and GDP (relative change in GDP, calculated as value added from capital, labour and a solid factor, excluding the value added of indirect expenditure in foreign subsidiaries).…”

Section: Introductionsupporting

confidence: 92%

“…On the one hand, leftist views may mean greater euro scepticism, but on the other, they may translate into support for restrictive government regulations, which are forced by the EU bodies. Therefore, it is difficult to determine ex ante the expected direction of the relationship between gender and voting (Roggeman et al, 2015).…”

Section: Econometric Model Of Ccctb Votingmentioning

confidence: 99%

“…It seems that people with legal or economic education will have an advantage over the rest of MEPs in understanding the directive and its effects (Heinemann et al, 2009). However, it is difficult to determine what impact education can have-whether greater knowledge should increase or decrease the likelihood of support for a reform (Roggeman et al, 2015). The higher type of education increases the understanding of the reform making more probably making the voting consistent with the economic benefits of the MEP's country.…”

Section: Econometric Model Of Ccctb Votingmentioning

confidence: 99%

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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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Section: Introductionsupporting

confidence: 92%

Section: Econometric Model Of Ccctb Votingmentioning

confidence: 99%

Section: Econometric Model Of Ccctb Votingmentioning

confidence: 99%

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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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Tax Harmonization in the EU: Insights on Political and Legal Fusion under Neofunctional Rationale

Niazi¹

2016

JPL

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The traditional narrative is that direct taxes in EU remain non-harmonized since decisions in this domain originate solely from intergovernmental bargains, often exemplified as failure of legal, political and economic integration. The article reviews this conventional notion that European tax harmonization process draws truly on national-choices of Member States. The contribution does not out rightly discard national role in pooling EU-level tax mandate but rather assigns it a temporal dimension under neofunctional integration model. Considering the intergovernmental politics and members decision-making in isolation, akin to that of traditional nation-state in global arena, may create a misleading conception in EU context. European Member States might seem to be the sole political actors of EU-level tax policymaking, yet there exist other players that shape or even push national decision-making processes. The study provides a bigger-picture perspective that seeks to capture key legal, political and economic developments instrumental to the European integration project. It concludes that (direct) tax policy domain -a symbol of fiscal sovereignty of Member States and unspoken regime in EU law -is also not impervious to neofunctional political rationale and consequential processes of law-creation.

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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?

Cited by 2 publications

References 21 publications

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

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

Tax Harmonization in the EU: Insights on Political and Legal Fusion under Neofunctional Rationale

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