Add to ORKGFollowing 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
Considerable interest has been expressed in recent years by tax theorists as well as practitioners, ...
Against the background of increased globalisation statutory corporate tax rates showed a clear downw...
The majority of experts agree that taxes are distortionary in nature. This is relatively true for al...
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline ...
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline ...
Paper prepared for The Mirrlees Review, “Reforming the Tax System for the 21 st Century” Following M...
The corporate income tax system has been a focus of many recent debates about tax reform and the eco...
[Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform a...
This paper reviews developments since the 1970s in economic thinking about the design of taxes on bu...
The majority of experts agree that taxes are distortionary in nature. This is relatively true for al...
Following an introduction, the paper is divided into two parts followed by a conclusion. Part II rev...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
It is widespread practice around the world that corporate entities pay taxes to the country where th...
Corporate groups are notoriously difficult to tax. At the moment it is not clear whether corporate g...
This paper examines a tax on corporate assets as an alternative and/or complement to a tax on corpor...
Considerable interest has been expressed in recent years by tax theorists as well as practitioners, ...
Against the background of increased globalisation statutory corporate tax rates showed a clear downw...
The majority of experts agree that taxes are distortionary in nature. This is relatively true for al...
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline ...
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline ...
Paper prepared for The Mirrlees Review, “Reforming the Tax System for the 21 st Century” Following M...
The corporate income tax system has been a focus of many recent debates about tax reform and the eco...
[Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform a...
This paper reviews developments since the 1970s in economic thinking about the design of taxes on bu...
The majority of experts agree that taxes are distortionary in nature. This is relatively true for al...
Following an introduction, the paper is divided into two parts followed by a conclusion. Part II rev...
Extending the traditional treatment of the corporate tax to an econ-omy with a progressive personal ...
It is widespread practice around the world that corporate entities pay taxes to the country where th...
Corporate groups are notoriously difficult to tax. At the moment it is not clear whether corporate g...
This paper examines a tax on corporate assets as an alternative and/or complement to a tax on corpor...
Considerable interest has been expressed in recent years by tax theorists as well as practitioners, ...
Against the background of increased globalisation statutory corporate tax rates showed a clear downw...
The majority of experts agree that taxes are distortionary in nature. This is relatively true for al...