EU公司所得税：ECJ经济作用.pdfVIP

Draft/SB-MJG-SM/24.04.2006 CONFERENCE DRAFT ONLY PLEASE DO NOT QUOTE Corporate Income Taxes in the EU: An Economic Assessment of the Role of the ECJ Stephen Bond Nuffield College, Oxford and Institute for Fiscal Studies Malcolm Gammie Tax Law Review Committee, Institute for Fiscal Studies Socrates Mokkas University of Oxford April 2006 Abstract The aims of this paper are twofold. First, to review the implications for corporate income taxes in the EU of full compliance with Community law, in the light of the decisions of the European Court of Justice (ECJ). Second, to provide an economic assessment of actual and prospective changes to corporate income taxes in the EU that follow from the requirement to comply with Community law. In our view, this requirement is unlikely to result in either effective harmonization or abandonment of corporate income taxes in EU member states. Some of the more significant distortions to the efficient allocation of business activity and investment within the EU are likely to remain intact. Acknowledgement This paper was prepared for the ETPF/IFS conference on The Impact of Corporation Tax Across Borders, held in London on April 24, 2006. We thank Hugh Ault, Robert Chote, Michael Devereux and Will Morris for helpful suggestions. Financial support from the European Tax Policy Forum and the ESRC Centre for Public Policy at the Institute for Fiscal Studies is gratefully acknowledged.