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What Future for the Corporate Tax in the New Century?

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  • Richard S. Simmons

Abstract

It has long been recognised that the corporate tax suffers from several inherent deficiencies. However, in recent years, the transformation and integration of the world economy have exacerbated and highlighted these weaknesses, placing a question mark over the future of the tax. Through an examination of the problems besetting the tax today, a critical analysis of the conventional arguments supporting it, and a review of economic and political factors relevant to its continued existence, this article considers its future in the new century.

Suggested Citation

  • Richard S. Simmons, 2007. "What Future for the Corporate Tax in the New Century?," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
  • Handle: RePEc:nsw:discus:512
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    File URL: http://www.atax.unsw.edu.au/ejtr
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    Keywords

    corporate taxation; tax revenues; tax competition;

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