Taxing corporate income

Alan Auerbach, Michael Devereux and Helen Simpson

No 705, Working Papers from Oxford University Centre for Business Taxation

Abstract: 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.

Date: 2007
New Economics Papers: this item is included in nep-pub
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Related works:
Working Paper: Taxing Corporate Income (2008)
Working Paper: Taxing Corporate Income (2007)
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