International Tax Policy Needed to Counterbalance the ‘Excessive’ Behaviour of Multinationals

EC tax review 2013/2 - A.C.G.A.C. de Graaf

Countries levy tax in order to fund their public spending. One of the most important taxes for governments in terms of revenue raising is corporation tax. The revenues that this tax raises are determined primarily by two factors: the broadness of the tax base, and the tax rate applied.