Limit this search to....

The Role of the Corporate Tax
Contributor(s): Gordon, Roger (Author), Sarada (Author)
ISBN: 110874799X     ISBN-13: 9781108747998
Publisher: Cambridge University Press
OUR PRICE:   $20.90  
Product Type: Paperback - Other Formats
Published: August 2019
Qty:
Additional Information
BISAC Categories:
- Political Science | Public Policy - Economic Policy
Series: Elements in Public Economics
Physical Information: 0.18" H x 6" W x 9" (0.28 lbs) 75 pages
 
Descriptions, Reviews, Etc.
Publisher Description:
Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The Element speculates on alternative tax structures that will avoid these problems.