Barrios Cobos, Salvador; D'Andria, Diego; Gesualdo, Maria - 2019
The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is … corporate tax compliance costs in order to assess the impact of the CCCTB, using a general equilibrium modelling approach. Our … results suggest that the reduction in tax compliance costs implied by the CCCTB would be associated with greater economic …