Corporate Taxation
综述了关于企业税收的经济学研究，重点讨论公司所得税的归宿、对投资和经济增长的影响、国际避税问题以及在经济危机中的作用，为政策制定者提供参考。
This article reviews economic research on business taxation, with a focus on corporate income taxation. We discuss what this research can contribute to current debates about corporate tax policy and where existing research is incomplete or inconclusive, so that clarification is needed. The issues we discuss include the incidence of the corporate income tax, its effect on investment and economic growth, the problem of international tax avoidance, and the role of corporate taxes in economic crises, including the current debate about taxes on windfall profits.