Taxing Profits in a Global and Economy: Domestic and International Issues

Devereux, Michael, Pearson, Mark and Birch Sorensen, Peter (1991) Taxing Profits in a Global and Economy: Domestic and International Issues. OECD Publishing. ISBN 978-9264135963

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Abstract

Corporate taxes are now one of the few obstacles to a better international allocation of capital. This arises from the steady removal of barriers to capital flows and the increasing integration of capital markets. This provides, in a common format, the main corporate tax provisions of all 24 OECD Member countries for 1991. It also calculates effective corporate tax rates on domestic as well as on international investment for manufacturing industry in these countries. The report discusses the main relevant tax policy issues with particular emphasis on possible means to reduce tax distortions to international flows of capital.

Item Type: Book
Keywords: Corporations; Corporate profits; Income tax; International business enterprises; Investments; Taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 26 Feb 2012 11:36
Last Modified: 23 Oct 2015 14:06
URI: http://eureka.sbs.ox.ac.uk/id/eprint/2458

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