Fundamental reform of corporate income tax

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.