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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 1495
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
tax competition
corporate taxation
Unternehmensbesteuerung
Kapitalertragsteuer
Steuerwettbewerb
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Weichenrieder, Alfons J.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2005
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Weichenrieder, Alfons J.
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2005
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