Taxing corporate income / Alan J. Auerbach, Michael P. Devereux, Helen Simpson.
Material type: TextSeries: Working paper series (National Bureau of Economic Research) ; no. 14494.Publication details: Cambridge, Mass. : National Bureau of Economic Research, 2008.Description: 60 p. : ill. ; 22 cmSubject(s): LOC classification:- HB1 .N38 no. 14494
- Also available as an electronic book via the World Wide Web.
Item type | Current library | Collection | Call number | Copy number | Status | Date due | Barcode | |
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Book | University of Macedonia Library Βιβλιοστάσιο Β (Stack Room B) | Research Papers | HB1.N38 no. 14494 (Browse shelf(Opens below)) | 1 | Available | 0013119093 |
Includes bibliographical references (p. 56-60).
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main dimensions: the definition of what is to be taxed, and where it is to be taxed. We suggest that a tax levied on economic rent accruing in the corporate sector, and on a destination basis, merits serious consideration. We discuss alternative approaches, including both R-based and R+F-based flow-of-funds taxes and an ACE allowance. It is the destination basis ₆ with border adjustments for exports and imports ₆ which primarily distinguishes our suggestions from those of Meade (1978)
Also available as an electronic book via the World Wide Web.
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