Bibliographic Information

The role of the corporate tax

Roger Gordon, Sarada Sarada

(Cambridge elements, . Public economics / edited by Robin Boadway, Frank A. Cowell, Massimo Florio)

Cambridge University Press, 2019

  • : pbk

Available at  / 9 libraries

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Note

Statement of responsibility on cover: Roger Gordon and Sarada

Includes bibliogrpahical references (p. [71]-76)

Description and Table of Contents

Description

Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The Element speculates on alternative tax structures that will avoid these problems.

Table 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.

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Details

  • NCID
    BB29405490
  • ISBN
    • 9781108747998
  • Country Code
    uk
  • Title Language Code
    eng
  • Text Language Code
    eng
  • Place of Publication
    Cambridge
  • Pages/Volumes
    76 p.
  • Size
    23 cm
  • Classification
  • Subject Headings
  • Parent Bibliography ID
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