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

Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how Amer

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

Since World War II, the corporate tax burden has, overall, decreased enormously as a percentage of the government's total revenue. Until now, however, no explan

There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions