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The Role of Allocation in a Globalized Corporate Income Tax

The Role of Allocation in a Globalized Corporate Income Tax »

Source: The Role of Allocation in a Globalized Corporate Income Tax

Volume/Issue: 1998/134

Series: IMF Working Papers

Author(s): Jack Mintz

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 1998

ISBN: 9781451855579

Keywords: Corporate taxation, tax harmonization, corporate income tax, taxation, tax base, income taxes, tax rates

The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arra...