Arbeitspapier
(Why) do we need corporate taxation?
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular, the paper surveys the empirical evidence for a backstop function of the corporate income tax that allows preserving individual taxes.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 1495
- Classification
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
-
tax competition
corporate taxation
Unternehmensbesteuerung
Kapitalertragsteuer
Steuerwettbewerb
- Event
-
Geistige Schöpfung
- (who)
-
Weichenrieder, Alfons J.
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2005
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Weichenrieder, Alfons J.
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2005
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