Taxing Corporate Income

Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main dimensions: the definition of what is to be taxed, and where it is to be taxed.

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Year of publication:	2007
Authors:	Auerbach, Alan J. ; Devereux, Michael ; Simpson, Helen
Publisher:	Centre for Business Taxation Working Paper

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Type of publication:	Other
Language:	English
Notes:	Auerbach, Alan J., Devereux, Michael and Simpson, Helen (2007) Taxing Corporate Income. Centre for Business Taxation Working Paper, Oxford.
Source:	BASE

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