Business, Management and Accounting
4 years ago

Corporate tax competition drives shift towards consumption taxes in OECD countries.

RePEc: Research Papers in Economics
Corporate taxation in the OECD in a wider context
Simon Loretz

Paper Summary

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Corporate tax rates have been decreasing globally due to increased competition. This has led to more taxes being collected from consumers through value-added taxes. Smaller European countries have been leading this trend, but larger economies are also starting to shift towards consumption-based taxes.