Taxing Corporate Income

By Michael Devereux, Helen Simpson, Alan J. Auerbach. Social Science Research Network, 2007

189 citations recorded by the source corpus.

Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main dimensions: the definition of what is to be taxed, and where it is to be taxed.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/97694523a32f571618cbe0044223f127ede59d37

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. Runkel
2. Andreas Haufler

In Economics and Econometrics

1. M. Runkel
2. Andreas Haufler

Citations in the corpus

• Firms' Financial Choices and Thin Capitalization Rules under Corporate Tax Competition (2012, background): “See Auerbach et al. (2008) for a recent analysis of this and related proposals to change existing corporate tax systems.”
• Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan (2015, unknown): “…of evasion, which can easily be replicated in other contexts as the tax variation needed is ubiquitous.3 Finally, we contribute to the large literature studying responses by corporations to the tax code ðsee Auerbach ½2002 , Hassett and Hubbard ½2002 , and Auerbach et al. ½2010 for surveysÞ.”