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International Aspects of Corporate Income Taxes and Associated Distortions

In: Taxes and Taxation Trends

Author

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  • Liucija Birskyte
  • Gintare Giriuniene

Abstract

The purpose of this chapter is to review the latest developments in corporate income tax (CIT) focusing on its international aspects and associated distortions. In this endeavor, the chapter draws on evidence provided by the leading tax experts as well as on the profound and rigorous research produced by academia. This chapter examines and synthesizes research on tax competition, relationship between tax rates and foreign direct investment (FDI), and tax avoidance as a result of differential tax regimes. Trends in the development of CIT are discerned using statistical data provided by OECD and European Commission. Numerous studies done on global, regional, and country-specific datasets support the premise that indeed tax competition for capital exists though the magnitude of effects varies. There is also enough evidence that tax avoidance and evasion through base erosion and profit shifting persist for some time and may be on the rise.

Suggested Citation

  • Liucija Birskyte & Gintare Giriuniene, 2018. "International Aspects of Corporate Income Taxes and Associated Distortions," Chapters, in: Jolanta Iwin-Garzynska (ed.), Taxes and Taxation Trends, IntechOpen.
    • Handle: RePEc:ito:pchaps:130541
    DOI: 10.5772/intechopen.74213
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    File URL: https://www.intechopen.com/chapters/59384
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    More about this item

    Keywords

    corporate income tax; tax competition; tax avoidance; foreign direct investment; multinationals;
    All these keywords.

    JEL classification:

    • O10 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - General
    • F63 - International Economics - - Economic Impacts of Globalization - - - Economic Development

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