The Challenges of Corporate Income Taxes in a Globalised World
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.
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