What Future for the Corporate Tax in the New Century?

Richard S. Simmons

Taxation from ATAX, University of New South Wales

Abstract: It has long been recognised that the corporate tax suffers from several inherent deficiencies. However, in recent years, the transformation and integration of the world economy have exacerbated and highlighted these weaknesses, placing a question mark over the future of the tax. Through an examination of the problems besetting the tax today, a critical analysis of the conventional arguments supporting it, and a review of economic and political factors relevant to its continued existence, this article considers its future in the new century.

Keywords: corporate taxation; tax revenues; tax competition (search for similar items in EconPapers)
Pages: 20 pages
Date: 2007-07-05
New Economics Papers: this item is included in nep-acc and nep-pbe
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