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dc.contributor.authorFaccio, Tommaso
dc.contributor.authorIacono, Roberto
dc.date.accessioned2022-04-05T08:55:06Z
dc.date.available2022-04-05T08:55:06Z
dc.date.created2021-12-20T12:50:52Z
dc.date.issued2021
dc.identifier.citationThe Review of Income and Wealth. 2021, .en_US
dc.identifier.issn0034-6586
dc.identifier.urihttps://hdl.handle.net/11250/2989845
dc.description.abstractThis article surveys the literature on the relationship between corporate income taxation and inequality through the lens of the recent book The triumph of injustice—How the rich dodge taxes and how to make them pay by Saez and Zucman (2019). First, we analyze the nexus between corporate taxation and inequality by reviewing both studies that highlight the curbing effect of corporate tax on inequality, and by examining studies claiming that more corporate taxation might paradoxically raise personal inequality. Then we proceed by identifying current practices in taxing multinational entities, and provide an overview of the latest estimates on nations’ missing fiscal revenues. Finally, we discuss the policy proposals put forward by Saez and Zucman (2019) to reform corporate taxation at the global level through the introduction of a global corporate minimum tax.en_US
dc.language.isoengen_US
dc.publisherWileyen_US
dc.rightsNavngivelse-Ikkekommersiell 4.0 Internasjonal*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/deed.no*
dc.titleCorporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019)en_US
dc.typePeer revieweden_US
dc.typeJournal articleen_US
dc.description.versionpublishedVersionen_US
dc.source.pagenumber11en_US
dc.source.journalThe Review of Income and Wealthen_US
dc.identifier.doi10.1111/roiw.12528
dc.identifier.cristin1970533
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.qualitycode1


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Navngivelse-Ikkekommersiell 4.0 Internasjonal
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