Role of the Corporate Tax

Auteur: Gordon, Roger (University of California, San Diego)
Editeur: Cambridge University Press
Given the ease with which multinationals can evade tax, the existing corporate tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. This Element speculates on alternative tax structures that will avoid these problems.

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Given the ease with which multinationals can evade tax, the existing corporate tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. This Element speculates on alternative tax structures that will avoid these problems.
ISBN / EAN 9781108747998
Auteur Gordon, Roger (University of California, San Diego)
Editeur Cambridge University Press