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Taxing corporate income

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  • Alan Auerbach

    ()

  • Michael P Devereux

    ()

  • Helen Simpson

    ()

Abstract

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.

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Bibliographic Info

Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 0705.

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Date of creation: 2007
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Handle: RePEc:btx:wpaper:0705

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