The reform proposal of the European Commission for a Common Consolidated Corporate Tax Base, the so-called CCCTB, is expected to significantly reduce the cost of doing business by lowering tax compliance costs for cross border operations within the European Union. However, to date the scarcity of comparable estimates on tax compliance costs has limited the assessment of such reduction. We exploit recently released and unique survey data designed to provide comparable information on 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 efficiency, including increases in both welfare and GDP. Member States resulting with the lowest compliance costs before the reform and having large inward foreign investment stock would benefit more from the CCCTB. Cross-border business operations would also benefit more from the CCCTB compared to domestic ones. The impact of the CCCTB on non-EU countries such as the US and Japan would be limited.

中文翻译：

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通过欧盟企业税基协调降低税务合规成本

欧盟委员会关于共同合并企业税基的改革提案，即所谓的 CCCTB，预计将通过降低欧盟境内跨境业务的税务合规成本来显着降低经商成本。然而，迄今为止，对税收合规成本的可比估计的稀缺性限制了对此类减少的评估。我们利用最近发布的独特调查数据，旨在提供有关公司税务合规成本的可比信息，以使用一般均衡建模方法评估 CCCTB 的影响。我们的结果表明，CCCTB 隐含的税收合规成本的降低将与更高的经济效率相关，包括福利和 GDP 的增加。改革前合规成本最低且拥有大量外来投资存量的成员国将从 CCCTB 中受益更多。与国内业务相比，跨境业务运营也将从 CCCTB 中受益更多。CCCTB 对美国和日本等非欧盟国家的影响将是有限的。