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ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
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http://hdl.handle.net/10419/26522
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| Title: | | Corporate income tax and economic distortions  |
| Authors: | | Nicodème, Gaëtan J.A. |
| Issue Date: | | 2008 |
| Series/Report no.: | | CESifo working paper 2477 |
| Abstract: | | As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions, the effects of taxation on business location and foreign direct investment are the major sources of distortions. |
| Subjects: | | Corporate taxation distortions tax efficiency |
| JEL: | | H25 |
| Document Type: | | Working Paper |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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