Corporate Income Tax and Economic Distortions

Gaëtan Nicodème

No 08-033.RS, Working Papers CEB from ULB -- Universite Libre de Bruxelles

Abstract: 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.
Date: 2008
New Economics Papers: this item is included in nep-pbe and nep-pub
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Citations: View citations in EconPapers (10)

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Working Paper: Corporate Income Tax and Economic Distortions (2008)
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