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Taxing Corporate Income in the 21st Century

Auerbach, Alan J. / Hines, Jr. James R. / Slemrod, Joel
Taxing Corporate Income in the 21st Century
Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features state-of-the-art research by leading economists and accounta...

CHF 147.00