Corporate Taxation and Growth Models

Saila Stausholm

Tax is central to the question of how countries seek economic growth and the winners and losers these growth strategies create. Corporate taxation is a policy area that is widely considered important for growth, particularly by stimulating investment. The quest for investment has led countries to engage in widespread tax competition, while at the same time dealing with the issue of corporate tax avoidance by multinational corporations. The international dynamics of tax competition, investments and corporate profit shifting poses threats to fiscal balance, political alliances, and inequality. Corporate tax is important for policy debates within and between countries and poses important dilemmas and contradictions that cannot be understood only within nations. The project therefore draws upon both international and comparative political economy in asking how corporate tax regimes interact with the evolution of growth models.

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