Corporate Taxation

Clemens Fuest and Florian Neumeier (neumeier@ifo.de)
Additional contact information
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
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.1146/annurev-economics-082322-014747
Full text downloads are only available to subscribers. Visit the abstract page for more information.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

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

Ordering information: This journal article can be ordered from
http://www.annualreviews.org/action/ecommerce

DOI: 10.1146/annurev-economics-082322-014747

Access Statistics for this article

More articles in Annual Review of Economics from Annual Reviews Annual Reviews 4139 El Camino Way Palo Alto, CA 94306, USA.
Bibliographic data for series maintained by http://www.annualreviews.org (ai@annualreviews.org).