The role and consequences of corporate taxation (and of business taxation more generally) are central to current tax policy debates around the world, and are major topics of interest to firms and to scholars in a variety of fields. An extensive debate has developed in the US over the last few years over various proposals to reform its current system of business taxation. My paper ‘The Economics of Corporate and Business Tax Reform’provides a framework for analyzing these reform proposals by describing the lessons from economic research and analysis for business tax reform. In view of the importance of the international aspects of business taxation, the paper addresses both international and domestic reforms within a unified perspective.
Read more at Oxford Business Law Blog