(Why) Do We Need Corporate Taxation?

22 Pages Posted: 21 Jul 2005

See all articles by Alfons J. Weichenrieder

Alfons J. Weichenrieder

Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy; Vienna University of Economics and Business; CESifo (Center for Economic Studies and Ifo Institute)

Date Written: July 2005

Abstract

Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular, the paper surveys the empirical evidence for a backstop function of the corporate income tax that allows preserving individual taxes.

Keywords: tax competition, corporate taxation

JEL Classification: H25

Suggested Citation

Weichenrieder, Alfons J., (Why) Do We Need Corporate Taxation? (July 2005). CESifo Working Paper Series No. 1495, Available at SSRN: https://ssrn.com/abstract=759486 or http://dx.doi.org/10.2139/ssrn.759486

Alfons J. Weichenrieder (Contact Author)

Goethe University Frankfurt - Department of Applied Econometrics and International Economic Policy ( email )

United States

HOME PAGE: http://www.uni-frankfurt.de/fb02/weichenrieder/

Vienna University of Economics and Business ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

CESifo (Center for Economic Studies and Ifo Institute) ( email )

Poschinger Str. 5
Munich, DE-81679
Germany

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