(Why) do we need corporate taxation?

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18959

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DC Field	Value	Language
dc.creator	Weichenrieder, Alfons J.	-
dc.date	2005	-
dc.date.accessioned	2013-10-16T07:02:11Z	-
dc.date.available	2013-10-16T07:02:11Z	-
dc.date.issued	2013-10-16	-
dc.identifier	http://hdl.handle.net/10419/18959	-
dc.identifier	ppn:500514569	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/xmlui/handle/10419/18959	-
dc.description	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.	-
dc.language	eng	-
dc.relation	CESifo working papers 1495	-
dc.rights	http://www.econstor.eu/dspace/Nutzungsbedingungen	-
dc.subject	H25	-
dc.subject	ddc:330	-
dc.subject	tax competition	-
dc.subject	corporate taxation	-
dc.subject	Unternehmensbesteuerung	-
dc.subject	Kapitalertragsteuer	-
dc.subject	Steuerwettbewerb	-
dc.title	(Why) do we need corporate taxation?	-
dc.type	doc-type:workingPaper	-
Appears in Collections:	EconStor

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