The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d

To relieve the pressure on the outdated international corporate tax system, an ambitious reform was agreed at the Inclusive Framework (IF) on Base Erosion and P

This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with

This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The

Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the ga