The Resource Corporate income tax and economic distortions

Corporate income tax and economic distortions

Label
Corporate income tax and economic distortions
Title
Corporate income tax and economic distortions
Creator
Subject
Language
eng
Summary
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions, the effects of taxation on business location and foreign direct investment are the major sources of distortions
http://library.link/vocab/creatorName
Nicodème, G
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers : Working paper
Series volume
no. 15/2009
http://library.link/vocab/subjectName
  • canons of taxation
  • tax policy
  • corporate income tax
Label
Corporate income tax and economic distortions
Publication
Extent
19 p.
Issn
1725-7557

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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