Fundamental reform of corporate income tax

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This Report analyses fundamental reforms of corporate income tax systems in OECD countries. Corporate income tax reform has been on the political agenda in most OECD countries for many years as policy makers are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create a more attractive investment climate for domestic and foreign investors. In addition, governments are concerned about the distortions induced by their corporate income tax system and are looking for ways to reduce corporate income tax complexity.


This Report presents the recent trends in the taxation of corporate income in OECD countries and reviews the reasons why countries would want to tax corporate income. It also discusses the main drivers of corporate income tax reform in OECD countries. This analysis focuses on corporate tax-induced distortions under current corporate income tax systems from a domestic and international point of view. The Report also considers tax revenue and tax complexity issues.