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The Role of the Corporate Tax

Author

Listed:
  • Gordon,Roger
  • Sarada,

Abstract

Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The Element speculates on alternative tax structures that will avoid these problems.

Suggested Citation

  • Gordon,Roger & Sarada,, 2019. "The Role of the Corporate Tax," Cambridge Books, Cambridge University Press, number 9781108747998, January.
    • Handle: RePEc:cup:cbooks:9781108747998
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    Citations

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    Cited by:

    1. Baley, Isaac & Blanco, Andres, 2022. "The Long-Run Effects of Corporate Tax Reforms," CEPR Discussion Papers 16936, C.E.P.R. Discussion Papers.
    2. Evers, Andrea & Matthaei, Eva Kristina, 2021. "Steuerplanung unter Unsicherheit: Eine Befragungsstudie zum Brexit," Discussion Papers 2021/10, Free University Berlin, School of Business & Economics.
    3. Aimee Peta Waterson & Lebogang Mototo & Tinashe Chuchu, 2021. "Does online ideal self-matter? Consumer perceptions of online brand advertisement," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(5), pages 11-21, July.
    4. Kirsten Martinus & Thomas Sigler & Iacopo Iacopini & Ben Derudder, 2021. "The brokerage role of small states and territories in global corporate networks," Growth and Change, Wiley Blackwell, vol. 52(1), pages 12-28, March.
    5. Osman Issah & Lúcia Lima Rodrigues, 2021. "Corporate Social Responsibility and Corporate Tax Aggressiveness: A Scientometric Analysis of the Existing Literature to Map the Future," Sustainability, MDPI, vol. 13(11), pages 1-23, June.
    6. Markus Hesse & Michael Rafferty, 2020. "Relational Cities Disrupted: Reflections on the Particular Geographies of COVID‐19 For Small But Global Urbanisation in Dublin, Ireland, and Luxembourg City, Luxembourg," Tijdschrift voor Economische en Sociale Geografie, Royal Dutch Geographical Society KNAG, vol. 111(3), pages 451-464, July.
    7. Tânia Menezes Montenegro, 2021. "Tax Evasion, Corporate Social Responsibility and National Governance: A Country-Level Study," Sustainability, MDPI, vol. 13(20), pages 1-19, October.
    8. Rosida Ibrahim & Sutrisno T & M. Khoiru Rusydi, 2021. "The influence factors of tax avoidance in Indonesia," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(5), pages 01-10, July.
    9. Antonio Faúndez-Ugalde & Patricia Toledo-Zúñiga & Pedro Castro-Rodríguez, 2022. "Tax Sustainability: Tax Transparency in Latin America and the Chilean Case," Sustainability, MDPI, vol. 14(4), pages 1-17, February.
    10. Siti Norwahida Shukeri & Faisal D Alfordy, 2021. "Valued Added Tax (VAT) Impact on Economic and Societal Well-Beings (Pre-and Post COVID19): A Perception Study From Saudi Arabia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 12(1), pages 92-100, January.
    11. Ali Mustafa Magablih, 2020. "Role of the External Auditor in Maximizing Budget Revenues Jordan as a Case Study," Journal of Public Administration and Governance, Macrothink Institute, vol. 10(1), pages 182199-1821, December.
    12. Sigler, Thomas & Neal, Zachary & Martinus, Kirsten, 2020. "The Brokerage Roles of City-Regions in Global Corporate Networks," OSF Preprints nvs79, Center for Open Science.

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