The Role of the Corporate Tax (Paperback)

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.

General

Imprint:	Cambridge UniversityPress
Country of origin:	United Kingdom
Series:	Elements in Public Economics
Release date:	August 2019
Authors:	Roger Gordon • Sarada
Dimensions:	210 x 153 x 5mm (L x W x T)
Format:	Paperback - Trade
Pages:	75
ISBN-13:	978-1-108-74799-8
Categories:	Books > Social sciences > Politics & government > Public administration Books > Business & Economics > Economics > Political economy Books > Social sciences > Politics & government > Central government > Central government policies Books > Business & Economics > Economics > Macroeconomics > General Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > Taxation
LSN:	1-108-74799-X
Barcode:	9781108747998

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