CHANGING VIEWS OF THE CORPORATE INCOME TAX

Peter Birch Sørensen

75 citations0/0 files storedNational Tax Journal

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Corporate Taxation and Avoidance Corporate Finance and Governance Economic and Fiscal Studies

Abstract

Summarizes competing theories of corporate income taxation and considers, in nontechnical terms, the nature and impact of the tax. Focuses on the effects of double taxation of corporate-source income on the cost of corporate capital and looks at the "new" and "old" views of corporate tax.

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References

1984Two Agency-Cost Explanations of Dividends 1962The Incidence of the Corporation Income Tax 1973Taxation, corporate financial policy, and the cost of capital 1979Wealth Maximization and the Cost of Capital 1981The incidence and allocation effects of a tax on corporate distributions 1985Tax policy and foreign direct investment 1980Public Policy and the Corporation 1976The Incidence and Efficiency Effects of Taxes on Income from Capital

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2006Perspectives on Fiscal Federalism 2001Corporate income taxation in the European Union: current state perspectives 2015Dividend Taxes and Income Shifting 2006Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies 2002Measuring the Impact of Taxation on Investment and Financing Decisions 1996Company Taxes in the European Union: Criteria and Options for Reform

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