- Tytuł:
- The voting of EU members for common consolidated corporate tax base and the tax benefits
- Autorzy:
-
Dąbroś, Wojciech
Kudła, Janusz - Powiązania:
- https://bibliotekanauki.pl/articles/1356432.pdf
- Data publikacji:
- 2020-09-09
- Wydawca:
- Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
- Tematy:
-
common consolidated corporate tax base
corporate income tax
political economy
voting behaviour - Opis:
- 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.
- Źródło:
-
Central European Economic Journal; 2020, 7, 54; 56 - 71
2543-6821 - Pojawia się w:
- Central European Economic Journal
- Dostawca treści:
- Biblioteka Nauki
Artykuł