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The Challenges of Corporate Income Taxes in a Globalised World

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  • Emilio Albi

    (University of Madrid, Spain)

Abstract

This paper reviews corporate income taxation in the context of the economic globalisation experienced in the last thirty years. Given present flows of capital and income between nations and the importance of multinational firms, due consideration can no longer be given to corporate taxation without contemplating international issues. The main purpose of this paper is to examine the current corporate tax trends derived from the changes occurred in the last three decades with a view to defining potential policy prescriptions aimed at making corporate taxation less distortionary and costly.

Suggested Citation

  • Emilio Albi, 2010. "The Challenges of Corporate Income Taxes in a Globalised World," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1016, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  • Handle: RePEc:ays:ispwps:paper1016
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    File URL: http://icepp.gsu.edu/files/2015/03/ispwp1016.pdf
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    Cited by:

    1. Lourdes Jerez Barroso & Fidel Picos Sánchez, 2012. "La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España," Hacienda Pública Española, IEF, vol. 203(4), pages 23-56, December.

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