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Company Tax Structure and Company Tax Incidence

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  • John Head

Abstract

This paper reviews conflicting theories of company tax incidence impliedby the alternative “new” and “traditional” views of dividends andexamines their contrasting policy implications. Whereas, under the“traditional view”, closer integration of the corporate and personalincome tax systems is suggested, an alternative policy orientationemphasizing the non-distorting features of the classical system is impliedby the “new view”. Even if the “traditional view” is accepted, theimplications for design and reform of the company tax vary widely underalternative specifications of domestic and international tax policy objectives. Schedular alternatives to global income taxation are alsoconsidered. Copyright Kluwer Academic Publishers 1997

Suggested Citation

  • John Head, 1997. "Company Tax Structure and Company Tax Incidence," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 4(1), pages 61-100, January.
    • Handle: RePEc:kap:itaxpf:v:4:y:1997:i:1:p:61-100
    DOI: 10.1023/A:1008600431739
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    Cited by:

    1. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    2. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
    3. Tarmo Valkonen, 2001. "The Finnish Corporate Income Tax Reform and the Financial Strategy of Firms: A General Equilibrium Approach," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 28(2), pages 219-239, June.
    4. Ashley Winston, 2001. "Developing a Cost of Capital Module for Computable General Equilibrium Modelling," Centre of Policy Studies/IMPACT Centre Working Papers op-96, Victoria University, Centre of Policy Studies/IMPACT Centre.
    5. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
    6. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324.rdf, CPB Netherlands Bureau for Economic Policy Analysis.

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