Trends in Corporate Income Taxation in OECD Countries

Małgorzata Mazurek-Chwiejczak

Abstract


Corporate Income Taxes are considered to be harmful to the economic growth – their burden generates high deadweight loss. The constructions of Corporate Income Taxes in OECD countries are determined by two material factors: before 2009 it was international tax competition, and after 2009 – public finance imbalance. The article is devoted to the evolution of corporate income taxation. It contains the analysis of fiscal efficiency of the category of taxes and the analysis of nominal CIT rates.


Keywords


Corporate Income Tax; tax competition; tax policy

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DOI: http://dx.doi.org/10.17951/h.2016.50.1.61
Date of publication: 2016-04-03 14:40:07
Date of submission: 2015-09-17 15:01:48


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