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The Resource Fundamental reform of corporate income tax

Fundamental reform of corporate income tax

Label
Fundamental reform of corporate income tax
Title
Fundamental reform of corporate income tax
Creator
Subject
Language
eng
Summary
This report presents the trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. Countries can fundamentally reform their corporate income tax systems in different ways. Governments might implement a full imputation tax system, a corporate allowance for corporate equity (or capital) tax system, a shareholder allowance/credit for corporate equity tax system, an allowance for shareholder equity tax system or a comprehensive business income tax system. Or, instead of taxing corporate income, governments might implement a corporate cash-flow tax. In that case, countries might implement a destination-based corporate cash-flow tax or an origin-based corporate cash-flow tax. These fundamental corporate tax reform proposals are discussed in detail
http://library.link/vocab/creatorName
  • Brys, B
  • Vassnes, E
Geographic coverage
  • OECD
  • International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Tax policy studies
Series volume
no. 16
http://library.link/vocab/subjectName
  • corporate income tax
  • tax reform
  • cash flow tax
  • allowance for corporate equity
Label
Fundamental reform of corporate income tax
Publication
Extent
170 p.
Isbn
9789264038110

Library Locations

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