Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/18959 
Year of Publication: 
2005
Series/Report no.: 
CESifo Working Paper No. 1495
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
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.
Subjects: 
tax competition
corporate taxation
JEL: 
H25
Document Type: 
Working Paper
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