Taxing profits in a changing world

Lucy Chennells · Rachel Griffith

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

This report looks at how corporate income taxes have changed over the past two decades, what incentives they provide for domestic and international investment, and whether changes in the international economy have helped shape these reforms.

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References

1986Pigou, Tiebout, property taxation, and the underprovision of local public goods 1979Domestic Savings and International Capital Flows 1991Asymmetric tax competition 1996Taxes and the location of production: evidence from a panel of US multinationals 1998Taxes and the location of production: evidence from a panel of US multinationals 1984The Taxation of Income from Capital 1991Tax competition with interregional differences in factor endowments 1991Tax competition with two tax instruments

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