International tax reform: how fundamental is ‘fundamental’?

Devereux, Michael (2013) International tax reform: how fundamental is ‘fundamental’? In: Taxing Multinationals: The International Allocation of the Tax Base, 18/03/2013, Oxford University Centre for Business Taxation, Säid Business School.

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Abstract

Michael Devereux (Director, Oxford University Centre for Business Taxation) argues that the existing corporation tax system is not fit for purpose, and advocates fundamental reform of the corporate income system. One option is a new type of corporate tax, the destination based corporate income tax, levied on sales, where investment expenditure and labour costs are completely deductible and exports are exempt (but imports are taxed).

Item Type: Conference or Workshop Item (Other)
Keywords: corporate taxation
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation
Date Deposited: 25 Apr 2013 09:35
Last Modified: 23 Oct 2015 14:08
URI: http://eureka.sbs.ox.ac.uk/id/eprint/4591

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