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Why corporation tax should be scrapped: Bringing capital taxation into the 21st century

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  • Zuluaga, Diego

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  • Zuluaga, Diego, 2016. "Why corporation tax should be scrapped: Bringing capital taxation into the 21st century," IEA Discussion Papers 74, Institute of Economic Affairs (IEA).
    • Handle: RePEc:zbw:ieadps:313975
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    1. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
    2. Michael Devereux & Rachel Griffith & Alexander Klemm, 2004. "Why has the UK corporation tax raised so much revenue?," Fiscal Studies, Institute for Fiscal Studies, vol. 25(4), pages 367-388, December.
    3. Simeon Djankov & Tim Ganser & Caralee McLiesh & Rita Ramalho & Andrei Shleifer, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(3), pages 31-64, July.
    4. T. Nicolaus Tideman & Florenz Plassmann, 2015. "Sources of Public Revenue that Make Nations Richer," Economic Affairs, Wiley Blackwell, vol. 35(2), pages 197-214, June.
    5. Jens Matthias Arnold, 2008. "Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries," OECD Economics Department Working Papers 643, OECD Publishing.
    6. Michael Devereux & Rita de la Feria, 2014. "Designing and Implementing a Destination-Based Corporate Tax," Working Papers 1407, Oxford University Centre for Business Taxation.
    7. Bill Robinson, 1990. "The early days of IFS," Fiscal Studies, Institute for Fiscal Studies, vol. 11(3), pages 1-11, August.
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