OECD Tax Policy Brief on Corporate Income Taxation and Business Dynamism

The OECD had released a tax policy brief on Corporate Income Taxation and Business Dynamism.

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Abstract

In recent decades, concerns have grown over the decline in business dynamism, the process by which firms enter, expand, contract, and exit markets. Part of the OECD Tax Policy Briefs series, this brief explores how corporate income tax (CIT) policies can support business dynamism, examining the effects of tax rates, compliance costs, loss-offset provisions, and tax incentives, as wel…