Business, Economics & Law
Corporate Income Taxes Under Pressure
Why Reform Is Needed and How It Could Be Designed
by Ruud de Mooij, Alexander Klemm, Victoria Perry
International tax issues have long been at the core of IMF research and the IMF has provided much advice on this topic. This book showcases research by IMF staff and builds on earlier studies on tax issues. Where appropriate it provides special coverage on developing countries. The book offers a complete assessment of the current international tax framework, suggestions for possible alternative architectures, and adds to the global debate on this important topic while remaining accessible to a relatively broad audience.
