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Doctoral Thesis
unige:95045 
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Conceptual problems of the corporate tax: Swiss and comparative aspects |
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| Defense | Thèse de doctorat : Univ. Genève, 2017 - D. 933 - 2017/02/21 | |
| Abstract | The present dissertation analyzes fundamental theoretical controversies related to the concept and the justification of corporate taxation. It focuses on legal, historical and public finance aspects of two legal systems: a continental one (Swiss law) and an Anglo-Saxon one (US Law). Part I focuses the analysis of the entity classification rules for corporate tax purposes: which entities are subjected to the corporate tax and under what rules. We conclude that no absolute common feature exists that would justify why certain entities are corporate taxpayers whereas others are not. Part II analyzes legal, philosophical and economic justification and criticisms of the corporate tax: why certain entities are subjected to corporate taxation. We identify several fundamental theoretical and practical controversies of the corporate taxation, such as incompatibility with the principle of individual ability to pay and distortion of the effects of the individual income taxation of corporate stakeholders (not only shareholders). | |
| Keywords | Corporate taxation — Corporate tax — Profit tax — Ability to pay — Ability-to-pay — Economic incidence — Economic incidence of the corporate tax — Marginal utility — Swiss corporate tax — US corporate tax — Ability to pay of a legal entity — Juridical person — Legal person — History of corporate tax — Entity classification for tax — Business income taxation — Distortion of individual income tax — Effects of the corporate tax | |
| Identifiers | URN: urn:nbn:ch:unige-950450 | |
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| Citation (ISO format) | LIDEIKYTE-HUBER, Giedre. Conceptual problems of the corporate tax: Swiss and comparative aspects. Université de Genève. Thèse, 2017. https://archive-ouverte.unige.ch/unige:95045 |
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