Description |
1 online resource (170 pages) : illustrations |
Series |
OECD tax policy studies ; no. 16. 1990-0546
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Contents |
Executive Summary -- Introduction -- PART I. SETTING THE STAGE -- Chapter 1. Trends in the Taxation of Corporate Income in OECD Countries -- Chapter 2. Why Levy a Corporate Income Tax? -- Chapter 3. Fundamental Corporate Income versus Consumption Type of Tax Reform -- PART II. DOMESTIC AND INTERNATIONAL CORPORATE INCOME TAX ISSUES -- Chapter 4. The Main Drivers of Corporate Income Tax Reform in OECD Countries -- Chapter 5. Integration of Corporate Income and Personal Income Taxation -- PART III. DOMESTIC AND INTERNATIONAL CORPORATE CASH-FLOW ISSUES -- Chapter 6. Corporate Cash-Flow Taxation -- Chapter 7. Corporate Cash-Flow Tax Issues in an International Context -- Chapter 8. Corporate Tax-Flow Tax Experiences -- PART IV. FUNDAMENTAL CORPORATE TAX REFORM IN DETAIL -- Chapter 9. Alternative Corporate Tax Systems in More Detail -- Full Integration Tax System -- The Allowance for Corporate Equity Tax System -- The Allowance for Shareholder Equity Tax System -- The Shareholder Allowance for Corporate Equity Tax System -- The Comprehensive Business Income Tax System -- Destination-Based Corporate Cash-Flow Tax -- Origin-Based Corporate Tax-Flow Tax -- PART V. POLICY CONCLUSION -- Tax Revenues -- Efficiency Considerations -- Tax Complexity -- Corporate Cash-Flow Tax Reform -- Fundamental Corporate Income Tax Reform -- Tax Glossary -- References |
Summary |
Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. The book also explains a series of alternative systems that might be implemented |
Notes |
Also available in French under the title: Réforme fondamentale de l'impôt sur les bénéfices des sociétés |
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"This study has been prepared ... by Bert Brys, with the assistance of Erik Vassnes"--Foreword |
Bibliography |
Includes bibliographical references (pages 165-170) |
Notes |
Print version record |
Subject |
Corporations -- Taxation -- OECD countries
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Corporations -- Taxation -- Law and legislation -- OECD countries
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Form |
Electronic book
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Author |
Brys, Bert
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Organisation for Economic Co-operation and Development
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ISBN |
9789264038127 |
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9264038124 |
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