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OECD Tax Policy Studies No.16 Fundamental Reform of Corporate Income Tax
OECD Publishing
55,95 €
+ 111 points
Description
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.
Spécifications
Parties prenantes
- Auteur(s) :
- Editeur:
Contenu
- Nombre de pages :
- 172
- Langue:
- Anglais
- Collection :
- Tome:
- n° 16
Caractéristiques
- EAN:
- 9789264038110
- Date de parution :
- 27-11-07
- Format:
- Livre broché
- Format numérique:
- Trade paperback (VS)
- Dimensions :
- 210 mm x 279 mm
- Poids :
- 399 g
