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- W1890973415 abstract "Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income. We consider a number of tax systems which have been proposed, distinguishing them in two main dimensions: the definition of what is to be taxed, and where it is to be taxed." @default.
- W1890973415 created "2016-06-24" @default.
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- W1890973415 date "2008-11-01" @default.
- W1890973415 modified "2023-09-30" @default.
- W1890973415 title "Taxing Corporate Income" @default.
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- W1890973415 doi "https://doi.org/10.3386/w14494" @default.
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