Fundamental reform of corporate income tax

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.

Year

2007

Language

English

Series

OECD tax policy studies -- no. 16

Publisher

Organisation for Economic Co-operation and Development

Editions

1

Pages

170

ISBN

9789264038110

Data source: Wikidata