Fundamental reform of corporate income tax.
- Other Title:
- French title on t.p. verso: Réforme fondamental de l'impôt sur les bénéfices des sociétés
- Paris : Organisation for Economic Co-operation and Development, c2007.
- OECD tax policy studies ; no. 16
- Government document
170 p. : ill. ; 27 cm.
- Corporations -- Taxation.
- Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. The book also explains a series of alternative systems that might be implemented.--Publisher's description.
- pt. 1. Setting the stage
pt. 2. Domestic and international corporate income tax issues
pt. 3. Domestic and international corporate cash-flow tax issues
pt. 4. Fundamental corporate tax reform in detail
pt. 5. Policy conclusion.
- Includes bibliographical references (p. 165-170).
- Organisation for Economic Co-operation and Development.
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