Fundamental Reform of Corporate Income Tax.
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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 fundamentalcorporate 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 complexi.
LF/552994/R
Характеристики
- ФІО Автора
- coll.
- Мова
- Англійська
- Серія
- OECD Tax Policy Studies 16.
- ISBN
- 9789264038127
- Дата виходу
- 2007
