(Why) do we need corporate taxation?

Alfons J. Weichenrieder

Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular, the paper surveys the empirical evidence for a backstop function of the corporate income tax that allows preserving individual taxes.

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Year of publication:	2005
Authors:	Weichenrieder, Alfons J.
Publisher:	Munich : Univ., Center for Economic Studies [u.a.]
Subject:	Kapitalertragsteuer \| Capital income tax \| Steuerwettbewerb \| Tax competition \| Unternehmensbesteuerung \| Corporate taxation

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Extent:	17 S graph. Darst
Series:	CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute. - Munich : CESifo, ISSN 1617-9595, ZDB-ID 2023380-2. - Vol. 1495
Type of publication:	Book / Working Paper
Language:	English
Notes:	Literaturverz. S. 16 - 17
Source:	ECONIS - Online Catalogue of the ZBW

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