Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/26522
Authors: 
Nicodème, Gaëtan J.A.
Year of Publication: 
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

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