Author (Corporate) | Organisation for Economic Co-operation and Development (OECD) |
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Publisher | OECD Publishing |
Series Title | OECD Tax Policy Studies |
Series Details | No.16 |
Publication Date | 2007 |
ISBN | 978-92-64-03811-0 |
Content Type | Report |
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. Contents: Note: This OECD publication can be accessed in a 'Browse it' format from the OECD website (i.e. you cannot freely print out or download). To obtain the full text you need to access SourceOECD or purchase a paper or electronic version from the OECD Bookshop. |
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Source Link | http://www.oecd.org/document/53/0,3746,en_2649_34533_39663797_1_1_1_1,00.html |
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Countries / Regions | Europe |
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