Creedy, John; Gemmell, Norman - 2010
pt. 1. Introduction. 1. Introduction and outline -- pt. 2. Corporate profits and tax revenue. 2. The revenue elasticity. 3. Tax loss asymmetries. 4. Taxes and income shifting -- pt. 3. A simulation model. 5. The distribution of profits. 6. Modelling deductions -- pt. 4. Corporate tax...
