Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/18959
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dc.contributor.authorWeichenrieder, Alfons J.en_US
dc.date.accessioned2009-01-28T15:54:05Z-
dc.date.available2009-01-28T15:54:05Z-
dc.date.issued2005en_US
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_US
dc.language.isoengen_US
dc.publisher|aCenter for Economic Studies and Ifo Institute (CESifo) |cMunich-
dc.relation.ispartofseries|aCESifo Working Paper |x1495en_US
dc.subject.jelH25en_US
dc.subject.ddc330en_US
dc.subject.keywordtax competitionen_US
dc.subject.keywordcorporate taxationen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwKapitalertragsteueren_US
dc.subject.stwSteuerwettbewerben_US
dc.title(Why) do we need corporate taxation?en_US
dc.typeWorking Paperen_US
dc.identifier.ppn500514569en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-

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