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Corporate taxation in Denmark and the international challenge

Author

Listed:
  • Holst Anna

    (Birket-Smith The Ministry of Taxation)

  • Larsen Anders Fuglsig

    (The Minnistry of Taxation)

Abstract

We study the development in the Danish corporate income tax base and the corporate income tax revenue in the period from 1990 until present. Measured in per cent of GDP the CIT base has out-paced the revenue due to parallel CIT rate cuts and base broadening reforms. We seek to explain the development in the CIT base and discuss whether this is threatened by base erosion and profit shifting.

Suggested Citation

  • Holst Anna & Larsen Anders Fuglsig, 2014. "Corporate taxation in Denmark and the international challenge," Nordic Tax Journal, Sciendo, vol. 2014(2), pages 88-112, November.
    • Handle: RePEc:vrs:notajo:v:2014:y:2014:i:2:p:88-112:n:5
    DOI: 10.1515/ntaxj-2014-0020
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