Auerbach, Alan J., Devereux, Michael and Simpson, Helen (2007) Taxing Corporate Income. Centre for Business Taxation WP 07/05.
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Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main dimensions: the definition of what is to be taxed, and where it is to be taxed.
|Item Type:||Other Working Paper|
|Centre:||Oxford University Centre for Business Taxation > CBT Working Papers|
|Date Deposited:||24 May 2012 14:26|
|Last Modified:||08 Sep 2016 14:19|
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