This Report presents the recent trends in the taxation of corporate income in OECD countries\u00a0and reviews the reasons why countries would want to tax corporate income. It also discusses the\u00a0main drivers of corporate income tax reform in OECD countries. This analysis focuses on corporate\u00a0tax-induced distortions under current corporate income tax systems from a domestic and\u00a0international point of view. The Report also considers tax revenue and tax complexity issues.<\/p>\n","protected":false},"excerpt":{"rendered":"
This Report analyses fundamental reforms of corporate income tax systems in OECD countries.\u00a0Corporate income tax reform has been on the political agenda in most OECD countries for many years\u00a0as policy makers are concerned about whether they can maintain their current levels of corporate\u00a0income tax revenues and how they can create a more attractive investment climate for domestic and\u00a0foreign investors. In addition, governments are concerned about the distortions induced by their\u00a0corporate income tax system and are looking for ways to reduce corporate income tax complexity.<\/p>\n","protected":false},"featured_media":9287,"template":"","meta":{"inline_featured_image":false},"product_brand":[],"product_cat":[10379],"product_tag":[10309,10395,10394],"class_list":{"0":"post-9286","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-altax-library-en","7":"product_tag-corporate-tax","8":"product_tag-income-tax","9":"product_tag-reform","11":"first","12":"instock","13":"sale","14":"downloadable","15":"virtual","16":"purchasable","17":"product-type-simple"},"yoast_head":"\n