Role of the Corporate Tax

List of contents

1. Effects of taxes on corporate behavior; 2. Optimal corporate tax structure; 3. Possible alternatives; 4. Omissions from the theory; 5. Optimal tax policy given the presence of market failures; 6. Summary; Appendix A ¿ dividends as a signal of longer-run cash flow.

Summary

Given the ease with which multinationals can evade tax, the existing corporate tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. This Element speculates on alternative tax structures that will avoid these problems.

Product details

• Authors: Roger Gordon, Roger (University of California Gordon, Sarada, Madison) Sarada (University of Wisconsin
• Publisher: Cambridge University Press ELT
• Languages: English
• Product format: Paperback / Softback
• Released: 31.08.2019
• EAN: 9781108747998
• ISBN: 978-1-108-74799-8
• No. of pages: 75
• Series: Elements in Public Economics
• Subjects: Social sciences, law, business > Political science > Political science and political education; POLITICAL SCIENCE / Public Policy / Economic Policy, macroeconomics, Public Administration, Political Economy, Taxation, Central / national / federal government policies, Central government policies, Public finance and taxation, Corporate Tax, Corporate and business tax laws