Taxing Corporate Income
Taxing Corporate Income
复制标题
对企业所得税征税
DOI：
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发表时间：
2007
期刊：
影响因子：
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通讯作者：
H. Simpson
中科院分区：
文献类型：
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作者：
A. Auerbach;M. Devereux;H. Simpson
继Meade（1978）之后，我们重新考虑了企业所得税设计中的问题。我们概述了过去三十年来经济和经济思想的发展，并研究了这些发展应该如何影响企业所得税的设计。我们考虑了一些已经提出的税收制度，在两个主要方面区分它们：什么是征税的定义，以及在哪里征税。
Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main dimensions: the definition of what is to be taxed, and where it is to be taxed.