Devereux, Michael P.; Sørensen, Peter Birch - Directorate-General Economic and Financial Affairs, … - 2006
corporation tax, laying out guidelines for corporate tax reform and considering some alternatives to existing corporate income … taxes. In discussing options for fundamental reform, two sets of concerns are addressed. The first represents the …, and many proposals for reform have been made. One of the most popular and enduring ideas has been to tax only economic …