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...
| 企业作者: | |
|---|---|
| 格式: | 杂志 |
| 语言: | English |
| 出版: |
Washington, D.C. :
International Monetary Fund,
2017.
|
| 丛编: | IMF Staff Country Reports; Country Report ;
No. 2017/289 |
| 在线阅读: | Full text available on IMF |