Fundamental Reform of Corporate Income Tax [electronic resource] /
Organisation for Economic Co-operation and Development.
Organisation for Economic Co-operation and Development.
Paris : OECD Publishing,
2007.
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.
Description based upon print version of record.
Includes bibliographical references.
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.
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.
Corporations
OECD tax policy studies