What Future for the Corporate Tax in the New Century?
AbstractIt has long been recognised that the corporate tax suffers from several inherent deficiencies. However, in recent years, the transformation and integration of the world economy have exacerbated and highlighted these weaknesses, placing a question mark over the future of the tax. Through an examination of the problems besetting the tax today, a critical analysis of the conventional arguments supporting it, and a review of economic and political factors relevant to its continued existence, this article considers its future in the new century.
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Bibliographic InfoPaper provided by ATAX, University of New South Wales in its series Taxation with number eJournal of Tax Research Vol 5 No. 1.
Length: 20 pages
Date of creation: 05 Jul 2007
Date of revision:
This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-07-13 (Accounting & Auditing)
- NEP-ALL-2007-07-13 (All new papers)
- NEP-PBE-2007-07-13 (Public Economics)
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