Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/324517 
Year of Publication: 
2020
Citation: 
[Journal:] Central European Economic Journal (CEEJ) [ISSN:] 2543-6821 [Volume:] 7 [Issue:] 54 [Year:] 2020 [Pages:] 56-71
Publisher: 
Sciendo, Warsaw
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. Or±owski. We have found that economic factors alone are responsible the voting behaviour of the European Union deputies, not their personal characteristics.
Subjects: 
common consolidated corporate tax base
corporate income tax
political economy
voting behaviour
JEL: 
F23
F55
H23
H25
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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