Corporate Tax Model

JRC offers modelling support to Commission for the Action Plan on Corporate Taxation (including the CCCTB) and OECD BEPS discussions. The CORTAX computable general equilibrium model is used to evaluate the macroeconomic and welfare effects of 

• the Common Consolidated Corporate Tax Base policy proposal 
• impact of anti-avoidance rules, earning stripping rules and controlled-Foreign corporation rules and loss-carry-forward rules, 
• measures addressing the debt bias considering alternative policy proposals (including CBIT, ACE, ACC and COCA) 
• policy reforms related to R&D and intangibles.

CORTAX is used to simulate options for corporate tax policy, such as the common corporate tax base (CCTB), the common consolidated corporate tax base (CCCTB) and addressing the "debt-bias" often present in corporate tax systems.