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The Future of Corporate Income Taxation

International Monetary Fund et al.

Hacienda Pública Española / Review of Public Economics2025https://doi.org/10.7866/hpe-rpe.25.4.5article
AJG 1
Weight
0.50

What the paper says

This article examines the future of corporate income taxation amid globalization, digitalization, and the rise of artificial intelligence. It highlights the challenges of profit shifting, tax competition, and domestic distortions, which jointly push the system in the direction of a neutral destination-based cash-flow tax. Such a tax could be complemented by a personal tax on either all capital income or the normal return to capital. This combined system has the potential to enhance equity and revenue, while addressing current inefficiencies. International cooperation would smooth the transition toward such a system, yet even in its absence global forces can drive tax systems in this direction

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https://doi.org/https://doi.org/10.7866/hpe-rpe.25.4.5

Or copy a formatted citation

@article{international2025,
  title        = {{The Future of Corporate Income Taxation}},
  author       = {International Monetary Fund et al.},
  journal      = {Hacienda Pública Española / Review of Public Economics},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.7866/hpe-rpe.25.4.5},
}

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The Future of Corporate Income Taxation

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.