Long abstract
Fundamental reform of Corporate Income Tax
This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax refom. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. |
2009 special feature: Changes to the guidelines for attributing revenues to levels of government Revenue Statistics 1965-2008, 2009 Edition
Special feature: Consumption taxation as an additional burden on labour income. Taxing Wages 2007/2008: 2008 Edition |
