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The Resource The role of the corporate tax

The role of the corporate tax

Label
The role of the corporate tax
Title
The role of the corporate tax
Creator
Subject
Language
eng
Summary
This book provides an overview of the role of the corporate tax within a country's overall tax system. Existing corporate taxes distort many aspects of firm behaviour. To the extent that the corporate tax rate is lower than personal tax rates, taxes favour corporate activity, and favour retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. This book speculates on alternative tax structures that will avoid these problems
http://library.link/vocab/creatorName
  • Gordon, R.H
  • Sarada, S
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Elements of public economics
http://library.link/vocab/subjectName
  • corporate income tax
  • tax rate
  • MNE
  • income shifting
  • tax evasion
  • tax structure
Label
The role of the corporate tax
Instantiates
Publication
Extent
76 p.
Isbn
9781108747998
Label
The role of the corporate tax
Publication
Extent
76 p.
Isbn
9781108747998

Library Locations

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