Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/18959 
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dc.contributor.authorWeichenrieder, Alfons J.en
dc.date.accessioned2009-01-28T15:54:05Z-
dc.date.available2009-01-28T15:54:05Z-
dc.date.issued2005-
dc.identifier.urihttp://hdl.handle.net/10419/18959-
dc.description.abstractTax 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.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1495en
dc.subject.jelH25en
dc.subject.ddc330en
dc.subject.keywordtax competitionen
dc.subject.keywordcorporate taxationen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwKapitalertragsteueren
dc.subject.stwSteuerwettbewerben
dc.title(Why) do we need corporate taxation?-
dc.typeWorking Paperen
dc.identifier.ppn500514569en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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