English, Article, Journal or magazine article edition: Corporate Income Tax and Economic Distortions Gaëtan Nicodème

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Bookmark: http://trove.nla.gov.au/version/111260
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Corporate Income Tax and Economic Distortions
Author
  • Gaëtan Nicodème
Physical Description
  • preprint
Notes
  • As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions, the effects of taxation on business location and foreign direct investment are the major sources of distortions.
  • Corporate taxation, distortions, tax efficiency.
  • RePEc:sol:wpaper:08-033
Language
  • English
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