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The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
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Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how Amer
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Type: BOOK - Published: 2007-11-13 - Publisher: OECD Publishing
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the ga
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Type: BOOK - Published: 2019-05-31 - Publisher: International Monetary Fund
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions
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Type: BOOK - Published: 1991-07-09 - Publisher: University of Chicago Press
Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explan
