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Did the Economic Impact of CCCTB affect the Voting Behaviour of MEPs?

Author

Listed:
  • ANNELIES ROGGEMAN
  • ISABELLE VERLEYEN
  • PHILIPPE VAN CAUWENBERGE
  • CARINE COPPENS

Abstract

On 19 April 2012, the Members of the European Parliament (MEPs) voted on the European Commission’s proposal for a Common Consolidated Corporate Tax Base (CCCTB). We exploit a unique research setting which was created by an economic impact assessment of CCCTB that was made available to the MEPs. Using regression analysis, we investigate if the voting behaviour of MEPs was influenced by the predicted economic impact of CCCTB on their country. Our results show that, even after controlling for party, country and individual variables, more favourable economic consequences of CCCTB led to a higher chance for MEPs to vote in favour of the proposal.

Suggested Citation

  • Annelies Roggeman & Isabelle Verleyen & Philippe Van Cauwenberge & Carine Coppens, 2014. "Did the Economic Impact of CCCTB affect the Voting Behaviour of MEPs?," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 14/883, Ghent University, Faculty of Economics and Business Administration.
    • Handle: RePEc:rug:rugwps:14/883
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    Keywords

    CCCTB; economic impact; European Parliament; voting behaviour;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • F55 - International Economics - - International Relations, National Security, and International Political Economy - - - International Institutional Arrangements
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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