| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w14494 |
| 来源ID | Working Paper 14494 |
| Taxing Corporate Income | |
| Alan J. Auerbach; Michael P. Devereux; Helen Simpson | |
| 发表日期 | 2008-11-20 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 摘要 | 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. We suggest that a tax levied on economic rent accruing in the corporate sector, and on a destination basis, merits serious consideration. We discuss alternative approaches, including both R-based and R+F-based flow-of-funds taxes and an ACE allowance. It is the destination basis -- with border adjustments for exports and imports -- which primarily distinguishes our suggestions from those of Meade (1978). |
| 主题 | Financial Economics ; Corporate Finance ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w14494 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572169 |
| 推荐引用方式 GB/T 7714 | Alan J. Auerbach,Michael P. Devereux,Helen Simpson. Taxing Corporate Income. 2008. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w14494.pdf（177KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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