Corporate Taxation

Clemens Fuest and Florian Neumeier ()
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Florian Neumeier: ifo Institute, Leibniz Institute for Economic Research, Munich, Germany

Annual Review of Economics, 2023, vol. 15, issue 1, 425-450

Abstract: This article reviews economic research on business taxation, with a focus on corporate income taxation. We discuss what this research can contribute to current debates about corporate tax policy and where existing research is incomplete or inconclusive, so that clarification is needed. The issues we discuss include the incidence of the corporate income tax, its effect on investment and economic growth, the problem of international tax avoidance, and the role of corporate taxes in economic crises, including the current debate about taxes on windfall profits.

Keywords: corporate taxation; tax incidence; multinational companies; economic crises (search for similar items in EconPapers)
JEL-codes: H12 H22 H25 (search for similar items in EconPapers)
Date: 2023
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:anr:reveco:v:15:y:2023:p:425-450

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DOI: 10.1146/annurev-economics-082322-014747

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