Arbeitspapier
Corporate income tax and economic distortions
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 2477
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
Corporate taxation
distortions
tax efficiency
Körperschaftsteuer
Steuerwirkung
Allokationseffizienz
Welt
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Nicodème, Gaëtan J.A.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2008
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Nicodème, Gaëtan J.A.
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2008
Ähnliche Objekte (12)
Economic relations between personal and corporate income tax
German income tax : personal income tax, corporate income tax and trade tax
Corporate and personal income tax declarations
Corporate and personal income tax declarations
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Do Corporate Tax Cuts Increase Income Inequality
Dual income tax : a proposal for reforming corporate and personal income tax in Germany
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Economic relations between personal and corporate income tax
German income tax : personal income tax, corporate income tax and trade tax
Corporate and personal income tax declarations
Corporate and personal income tax declarations
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Do Corporate Tax Cuts Increase Income Inequality
Dual income tax : a proposal for reforming corporate and personal income tax in Germany
Do corporate tax cuts boost economic growth?
Do corporate tax cuts boost economic growth?
Economic relations between personal and corporate income tax
German income tax : personal income tax, corporate income tax and trade tax
Corporate and personal income tax declarations
Corporate and personal income tax declarations
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Search costs and corporate income tax competition
Do Corporate Tax Cuts Increase Income Inequality
Dual income tax : a proposal for reforming corporate and personal income tax in Germany
Do corporate tax cuts boost economic growth?