000			01860nam a2200349 i 4500
001			CR9781108779982
003			UkCbUP
005			20240301142638.0
006			m|||||o||d||||||||
007			cr||||||||||||
008			190528s2019||||enk o ||1 0|eng|d
020			_a9781108779982 (ebook)
020			_z9781108747998 (paperback)
040			_aUkCbUP _beng _erda _cUkCbUP
050		4	_aK4544 _b.G67 2019
082	0	4	_a343.06/7 _223
100	1		_aGordon, Roger H. _q(Roger Hall), _d1949- _eauthor.
245	1	4	_aThe role of the corporate tax / _cRoger Gordon, Sarada Sarada.
264		1	_aCambridge : _bCambridge University Press, _c2019.
300			_a1 online resource (76 pages) : _bdigital, PDF file(s).
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aCambridge elemenets. Public economics, 2516-2276
500			_aTitle from publisher's bibliographic system (viewed on 09 Aug 2019).
520			_aExisting 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.
650		0	_aCorporations _xTaxation _xLaw and legislation.
700	0		_aSarada, _eauthor.
776	0	8	_iPrint version: _z9781108747998
830		0	_aElements in public economics, _x2516-2276.
856	4	0	_uhttps://doi.org/10.1017/9781108779982
999			_c9741 _d9741