Miscellaneous 1997

Company tax systems

Source: Australian Tax Research Foundation

Published Date: 1 Jan 1997


This volume is a collection that brings together a number of leading international researchers on the topic of corporate taxation. The volume provide a global perspective on the design of corporate taxes. Several papers are included which review the corporate tax systems in the USA, Canada, UK, Europe and Scandinavian countries. Prominent international contributors to the volume include George Zodrow, Serge Nadeau and Robert Straus, Malcolm Gammie, Lief Muten, Neil Brooks, Sijbren Cnossen, Robert Stephens and Alex Easson. Aspects of Australian corporate tax systems are also reviewed by a number of leading Australian academic economists and lawyers.

Overall, the volume makes an important contribution to the global tax debate over the design of corporate taxes in an increasingly integrated global economy.

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Miscellaneous 1997

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