欧盟成员国对共同统一企业税基和税收优惠的投票

IF 0.5 Q4 ECONOMICS

Central European Journal of Economic Modelling and Econometrics Pub Date : 2020-01-01 DOI:10.2478/ceej-2020-0005

Wojciech Dąbroś, J. Kudła

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引用次数: 0

摘要

摘要本文研究了欧洲议会议员对共同统一企业税基(CCCTB)提案的投票行为与各自国家经济特征之间的关系。我们对欧洲议会CCCTB政策和决策背后的政治和经济因素表示关切。采用Logit模型识别影响2018年欧盟议会投票协商决策的因素进行分析。特别地，我们研究了W. Orłowski提出的税收优惠指数中四个组成部分的影响。我们发现，经济因素本身对欧盟代表的投票行为负有责任，而不是他们的个人特征。

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

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.

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来源期刊

Central European Journal of Economic Modelling and Econometrics ECONOMICS-

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Central European Journal of Economic Modelling and Econometrics (CEJEME) is a quarterly international journal. It aims to publish articles focusing on mathematical or statistical models in economic sciences. Papers covering the application of existing econometric techniques to a wide variety of problems in economics, in particular in macroeconomics and finance are welcome. Advanced empirical studies devoted to modelling and forecasting of Central and Eastern European economies are of particular interest. Any rigorous methods of statistical inference can be used and articles representing Bayesian econometrics are decidedly within the range of the Journal''s interests.