Corporate Income Tax and Economic Distortions
Gaëtan Nicodème ()
No 08-033.RS, Working Papers CEB from ULB -- Universite Libre de Bruxelles
As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions, the effects of taxation on business location and foreign direct investment are the major sources of distortions.
Keywords: Corporate taxation; distortions; tax efficiency. (search for similar items in EconPapers)
JEL-codes: H25 (search for similar items in EconPapers)
Pages: 20 p.
New Economics Papers: this item is included in nep-pbe and nep-pub
References: Add references at CitEc
Citations: View citations in EconPapers (3) Track citations by RSS feed
Downloads: (external link)
https://dipot.ulb.ac.be/dspace/bitstream/2013/5396 ... ol_wpaper_08-033.pdf RePEc_sol_wpaper_08-033 (application/pdf)
Working Paper: Corporate Income Tax and Economic Distortions (2009)
Working Paper: Corporate Income Tax and Economic Distortions (2008)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:sol:wpaper:08-033
Ordering information: This working paper can be ordered from
http://hdl.handle.ne ... ulb.ac.be:2013/53961
Access Statistics for this paper
More papers in Working Papers CEB from ULB -- Universite Libre de Bruxelles Contact information at EDIRC.
Bibliographic data for series maintained by Benoit Pauwels ().