<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></abstract>

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.

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

Central European Economic Journal

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal...

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

Published Online: Sep 09, 2020

Page range: 56 - 71

DOI: https://doi.org/10.2478/ceej-2020-0005

Keywords
common consolidated corporate tax base, corporate income tax, political economy, voting behaviour

© 2020 Wojciech Dąbroś et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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

Published Online: Sep 09, 2020

Page range: 56 - 71

DOI: https://doi.org/10.2478/ceej-2020-0005

Keywordscommon consolidated corporate tax base, corporate income tax, political economy, voting behaviour

© 2020 Wojciech Dąbroś et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
common consolidated corporate tax base, corporate income tax, political economy, voting behaviour