Corporate tax in an international environment – Problems and possible remedies
Seppo Kari ()
Nordic Tax Journal, 2015, vol. 2015, issue 1, 1-16
The paper addresses the problems of corporate taxation in a globalized world. It first considers recent trends in international practices and then reviews the literature on the effects of corporate taxes in closed and open economies. The paper emphasizes the severity of the problems caused by current international tax rules. It compares various national and international policy alternatives and considers two recent Nordic tax reform proposals as examples of national-level solutions. The problems of current international corporate taxation are fundamental. Introducing increasingly tight antiavoidance measures could serve as a medium-term approach but does not provide any promising long-term solution. There should be more research concerning initiatives that would reform the fundamental principles of the international tax system.
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Working Paper: Corporate tax in an international environment - Problems and possible remedies (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2015:y:2015:i:1:p:1-16:n:1
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