Bericht
Has the time come for excess profit taxes?
Excess profit taxes (EPTs) emerge as an option to contribute to the extra needed revenues, avoiding a general increase in corporate tax rates, while having the prospect to serve as a gateway to converge toward a permanent efficient rent tax instaed of the corporate income tax. General unilateral (temporary or permanent) EPTs would face the same international pressures from profit shifting and tax competition as the existing corporate income tax, calling for international coordination. A coordinated EPT on multinational enterprises can take the form of a formulary apportionment approach that allocates the EPT base using sales by destination.
- Language
-
Englisch
- Bibliographic citation
-
Series: EconPol Policy Brief ; No. 49
- Classification
-
Wirtschaft
- Subject
-
Residualgewinn
Ertragsbesteuerung
Ökonomische Rente
Multinationales Unternehmen
Steuerharmonisierung
Konzernbesteuerung
Welt
- Event
-
Geistige Schöpfung
- (who)
-
Hebous, Shafik
- Event
-
Veröffentlichung
- (who)
-
CESifo GmbH
- (where)
-
Munich
- (when)
-
2023
- Handle
- Last update
-
10.03.2025, 11:44 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
- Bericht
Associated
- Hebous, Shafik
- CESifo GmbH
Time of origin
- 2023
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