(Why) Do we need Corporate Taxation?
AbstractTax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular, the paper surveys the empirical evidence for a backstop function of the corporate income tax that allows preserving individual taxes.
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Bibliographic InfoPaper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 1495.
Date of creation: 2005
Date of revision:
tax competition; corporate taxation;
This paper has been announced in the following NEP Reports:
- NEP-ACC-2005-08-13 (Accounting & Auditing)
- NEP-ALL-2005-08-13 (All new papers)
- NEP-PBE-2005-08-13 (Public Economics)
- NEP-PUB-2005-08-13 (Public Finance)
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