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 …

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission …. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to … impose large tax revenue costs of about one fifth of the corporate tax base. Second, we show that an application of the CCCTB …

increasingly used to stimulate investment in R&D. A recent proposal for a Common Consolidated Corporate Tax Base (CCCTB) across the … of simple extrapolations from elasticities found in literature. We find that the CCCTB without an R&D incentive would …

International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for …

which the CCCTB concept is based, and its legal technical structure, are primarily discussed …

The European Commission has recently announced to revisit its earlier draft legislation on CCCTB. The article analyses … the CCCTB re-launch and investigates changes in the new policy move. Except that the new CCCTB regime is mandatory for …. However, the article argues that there is a remarkable shift in the pursuit of a path towards a CCCTB system. It evaluates the …