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Corporate Taxation

Author

Listed:
  • Clemens Fuest

    (ifo Institute, Leibniz Institute for Economic Research, Munich, Germany)

  • Florian Neumeier

    (ifo Institute, Leibniz Institute for Economic Research, Munich, Germany)

Abstract

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.

Suggested Citation

  • Clemens Fuest & Florian Neumeier, 2023. "Corporate Taxation," Annual Review of Economics, Annual Reviews, vol. 15(1), pages 425-450, September.
    • Handle: RePEc:anr:reveco:v:15:y:2023:p:425-450
    DOI: 10.1146/annurev-economics-082322-014747
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    More about this item

    Keywords

    corporate taxation; tax incidence; multinational companies; economic crises;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management

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