OECD Tax Policy Brief “Corporate income taxation and business dynamism” provides an overview of how tax policy can support a more dynamic and competitive business environment
On Wednesday May 27th, 2026, the report “Corporate income taxation and business dynamism” in the series OECD Tax Policy Briefs was released on the website of the OECD. 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 brief explores how corporate income tax (CIT) policies can support ...