Fundamental reform of corporate income tax.

Format:

Book

Government document

Contributor:

Organisation for Economic Co-operation and Development

Series:

OECD tax policy studies ; no. 16.

OECD tax policy studies ; no. 16

Language:

English

Subjects (All):

Corporations--Taxation.

Corporations.

Physical Description:

170 pages : illustrations ; 27 cm.

Other Title:

French title on t.p. verso: Réforme fondamental de l'impôt sur les bénéfices des sociétés

Place of Publication:

Paris : Organisation for Economic Co-operation and Development, [2007]

Summary:

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.

Contents:

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.

Notes:

Includes bibliographical references (pages 165-170).

ISBN:

9789264038110

9264038116

OCLC:

184841481