Corporate Income Tax and Economic Distortions

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Corporate Income Tax and Economic Distortions

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Gaëtan Nicodème () (Centre Emile Bernheim, Solvay Business School, Université Libre de Bruxelles, Brussels and European Commission.)

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Gaëtan Nicodème

Abstract

As any non-lump-sum tax, corporate income taxation creates distortions in economic choices, reducing its efficiency. This paper reviews some of these domestic and international distortions and their most recent estimates from the economic literature. Distortions originating from income shifting between capital and labour sources, profit shifting across jurisdictions, the effects of taxation on business location and foreign direct investment are the major sources of distortions.

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Publisher Info
Paper provided by Université Libre de Bruxelles, Solvay Brussels School of Economics and Management, Centre Emile Bernheim (CEB) in its series Working Papers CEB with number 08-033.RS.

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Length: 20 pages
Date of creation: Nov 2008
Date of revision:
Handle: RePEc:sol:wpaper:08-033

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Paper
- Gaëtan J.A. Nicodème, 2008. "Corporate Income Tax and Economic Distortions," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
- Gaetan Nicodeme, 2009. "Corporate Income Tax and Economic Distortions," Taxation Papers 15, Directorate General Taxation and Customs Union, European Commission, revised Apr 2009. [Downloadable!]

Find related papers by JEL classification:
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

This paper has been announced in the following NEP Reports:

NEP-ALL-2008-11-25 (All new papers)
NEP-PBE-2008-11-25 (Public Economics)
NEP-PUB-2008-11-25 (Public Finance)

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