01908cas a2200241 a 4500 AALejournalIMF020743 230101c9999 xx r poo 0 0eng d 9781513511771 BD-DhAAL BD-DhAAL Mooij, Ruud A. Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed / Ruud A. Mooij, Alexander Klemm, Victoria Perry. Washington, D.C. : International Monetary Fund, 2021. 1 online resource (388 pages) <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition-as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics. Mode of access: Internet Central Banks and Their Policies imf Foreign Exchange imf Klemm, Alexander. Perry, Victoria. Full text available on IMF http://elibrary.imf.org/view/books/071/28329-9781513511771-en/28329-9781513511771-en-book.xml IMF e-Library