This project aims to undertake and disseminate multi- and inter-disciplinary research which will inform government policies in the field of business taxation. The research will address three broad que

CESSDA2025-06-04 更新50

The Structure of Business Taxation in China

This paper documents facts about the structure of business taxation in China using administrative tax data from 2007 to 2011 from the State Taxation Administration. We first document the importance of

NBER2020-11-01 更新60

Corporate income taxation and business dynamism

In recent decades, concerns have grown over the decline in business dynamism, the process by which firms enter, expand, contract, and exit markets. Part of the OECD Tax Policy Briefs series, this brie

Organisation for Economic Co-operation and Development10

Business, taxation and welfare