France : Selected Issues.
This paper focuses on the corporate income tax (CIT) regime that features a high statutory rate but low revenue productivity, as well as a bias toward debt financing, ineffective size-dependent regimes, and inefficient tax incentives. Profit-insensitive taxes are comparatively high. Anti-tax-avoidan...
| Autor kompanije: | |
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| Format: | Žurnal |
| Jezik: | English |
| Izdano: |
Washington, D.C. :
International Monetary Fund,
2017.
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| Serija: | IMF Staff Country Reports; Country Report ;
No. 2017/289 |
| Online pristup: | Full text available on IMF |