OECD Tax Policy Studies

ISSN :
1990-0538 (online)
ISSN :
1990-0546 (print)
DOI :
10.1787/19900538
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This series consists of studies analyzing of the effects of tax policies that have occurred in the past or might be considered for the future. Its primary purpose is to assist policy makers in designing tax policies that are suited to their objectives.
Also available in: French
 
Fundamental Reform of Corporate Income Tax

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Author(s):
OECD
Publication Date :
13 Nov 2007
Pages :
131
ISBN :
9789264038127 (PDF) ; 9789264038110 (print)
DOI :
10.1787/9789264038127-en

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Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. The book also explains a series of alternative systems that might be implemented.

Table of Contents

Executive Summary
Introduction
PART I. SETTING THE STAGE
Chapter 1. Trends in the Taxation of Corporate Income in OECD Countries
Chapter 2. Why Levy a Corporate Income Tax?
Chapter 3. Fundamental Corporate Income versus Consumption Type of Tax Reform
PART II. DOMESTIC AND INTERNATIONAL CORPORATE INCOME TAX ISSUES
Chapter 4. The Main Drivers of Corporate Income Tax Reform in OECD Countries
Chapter 5. Integration of Corporate Income and Personal Income Taxation
PART III. DOMESTIC AND INTERNATIONAL CORPORATE CASH-FLOW ISSUES
Chapter 6. Corporate Cash-Flow Taxation
Chapter 7. Corporate Cash-Flow Tax Issues in an International Context
Chapter 8. Corporate Tax-Flow Tax Experiences
PART IV. FUNDAMENTAL CORPORATE TAX REFORM IN DETAIL
Chapter 9. Alternative Corporate Tax Systems in More Detail
-Full Integration Tax System
-The Allowance for Corporate Equity Tax System
-The Allowance for Shareholder Equity Tax System
-The Shareholder Allowance for Corporate Equity Tax System
-The Comprehensive Business Income Tax System
-Destination-Based Corporate Cash-Flow Tax
-Origin-Based Corporate Tax-Flow Tax
PART V. POLICY CONCLUSION
-Tax Revenues
-Efficiency Considerations
-Tax Complexity
-Corporate Cash-Flow Tax Reform
-Fundamental Corporate Income Tax Reform
Tax Glossary
References