Resource title

(Why) do we need corporate taxation?

Resource image

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Resource description

Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular, the paper surveys the empirical evidence for a backstop function of the corporate income tax that allows preserving individual taxes.

Resource author

Alfons J. Weichenrieder

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/18959

Resource license

Adapt according to the presented license agreement and reference the original author.