Search Results for Corporate Income Taxation

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The internationalization of business activity has created significant pressures on national...

This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its...

Tax reform in Latin America during the 1980s emphasized broad-based, low-rate consumption taxes...

This paper analyzes the link between FDI, corporate taxation, and corporate tax revenues. We find...

Global investment patterns mean that effective taxation of foreign investors is of increasing...

The ever-increasing digitalization of businesses has accelerated the need to address the many...