Proposals for tax reform have focused on the role of the corporate tax as either (i) a tax on pure profits, or (ii) a withholding tax against certain forms of income (capital gain income or income accruing to nonresidents). Little attention has been paid to reconciling these two functions. We discuss how both functions can be combined so that the corporate tax can collect revenue from economic rents and withhold income at the same time. We explicitly consider both nonfinancial firms and financial intermediaries.
Weitere Kapitel dieses Buchs durch Wischen aufrufen
- The Role and Design of the Corporate Income Tax
Robin W. Boadway
- Palgrave Macmillan UK
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