Business, Management and Accounting
4 years ago

Revolutionary Corporate Tax Reform to Minimize Investment Distortions Worldwide

RePEc: Research Papers in Economics
The Corporate Income Tax: international trends and options for fundamental reform
Michael Devereux, Peter Birch SÃ ̧rensen

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The article discusses the future of corporate income tax in a global economy. It looks at trends in corporate taxation and suggests guidelines for reform. The main goal is to design a tax system that raises revenue efficiently and minimizes distortions in investment and financing decisions. One popular idea is to tax only economic rent, which wouldn't affect investment choices. The article also addresses concerns about income shifting between personal and corporate sectors to avoid taxes.