企业税收

IF 6.8 2区经济学 Q1 ECONOMICS

Annual Review of Economics Pub Date : 2023-09-13 DOI:10.1146/annurev-economics-082322-014747

Clemens Fuest, Florian Neumeier

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引用次数: 1

摘要

本文回顾了企业税收的经济学研究，重点是企业所得税。我们讨论了这项研究可以为当前关于公司税收政策的辩论做出什么贡献，以及现有研究在哪些方面不完整或不确定，因此需要澄清。我们讨论的问题包括企业所得税的发生率，其对投资和经济增长的影响，国际避税问题，以及公司税在经济危机中的作用，包括当前关于暴利税的辩论。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Corporate Taxation

This article reviews economic research on business taxation, with a focus on corporate income taxation. We discuss what this research can contribute to current debates about corporate tax policy and where existing research is incomplete or inconclusive, so that clarification is needed. The issues we discuss include the incidence of the corporate income tax, its effect on investment and economic growth, the problem of international tax avoidance, and the role of corporate taxes in economic crises, including the current debate about taxes on windfall profits.

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来源期刊

Annual Review of Economics ECONOMICS-

CiteScore

9.70

自引率

3.60%

发文量

期刊介绍： The Annual Review of Economics covers significant developments in the field of economics, including macroeconomics and money; microeconomics, including economic psychology; international economics; public finance; health economics; education; economic growth and technological change; economic development; social economics, including culture, institutions, social interaction, and networks; game theory, political economy, and social choice; and more.