Corporate Taxation

被引：3

作者：

Fuest, Clemens ^{[1
,2
,3
]}

Neumeier, Florian ^{[1
,2
,3
]}

机构：

[1] Leibniz Inst Econ Res, ifo Inst, Munich, Germany

[2] Univ Munich, Ctr Econ Studies, Munich, Germany

[3] CESifo, Munich, Germany

来源：

ANNUAL REVIEW OF ECONOMICS | 2023年 / 15卷

关键词：

corporate taxation; tax incidence; multinational companies; economic crises; INVESTMENT TAX INCENTIVES; INCOME TAX; POLICY; REFORMS; STATE; RISE; UNCERTAINTY; OECD;

D O I：

10.1146/annurev-economics-082322-014747

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This article reviews economic research on business taxation, with a focus on corporate income taxation.We discuss what this research can contribute to current debates about corporate tax policy and where existing research is incomplete or inconclusive, so that clarification is needed. The issues we discuss include the incidence of the corporate income tax, its effect on investment and economic growth, the problem of international tax avoidance, and the role of corporate taxes in economic crises, including the current debate about taxes on windfall profits.

引用

页码：425 / 450

页数：26

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