Corporate Income Taxes under Pressure

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1513511777
Total Pages : 388 pages
Book Rating : 4.5/5 (135 download)

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Book Synopsis Corporate Income Taxes under Pressure by : Ruud A. de Mooij

Download or read book Corporate Income Taxes under Pressure written by Ruud A. de Mooij and published by International Monetary Fund. This book was released on 2021-02-26 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Mapping Corporate Education Reform

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Author :
Publisher : Routledge
ISBN 13 : 131764820X
Total Pages : 233 pages
Book Rating : 4.3/5 (176 download)

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Book Synopsis Mapping Corporate Education Reform by : Wayne Au

Download or read book Mapping Corporate Education Reform written by Wayne Au and published by Routledge. This book was released on 2015-04-10 with total page 233 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mapping Corporate Education Reform outlines and analyzes the complex relationships between policy actors that define education reform within the current, neoliberal context. Using social network analysis and powerful data visualization tools, the authors identify the problematic roots of these relationships and describe their effects both in the U.S. and abroad. Through a series of case studies, each chapter reveals how powerful actors, from billionaire philanthropists to multinational education corporations, leverage their resources to implement free market mechanisms within public education. By comprehensively connecting the dots of neoliberal education reforms, the authors reveal not only the details of the reforms themselves, but the relationships that enable actors to amass troubling degrees of political power through network governance. A critical analysis of the actors and interests behind education policies, Mapping Corporate Education Reform uncovers the frequently obscured operations of educational governance and offers key insights into education reform at the present moment.

Failure of Corporate School Reform

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Author :
Publisher : Routledge
ISBN 13 : 1317259742
Total Pages : 166 pages
Book Rating : 4.3/5 (172 download)

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Book Synopsis Failure of Corporate School Reform by : Kenneth J. Saltman

Download or read book Failure of Corporate School Reform written by Kenneth J. Saltman and published by Routledge. This book was released on 2015-11-17 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate school reforms, especially privatization, union busting, and high-stakes testing have been hailed as the last best hope for public education. Yet, as Kenneth Saltman powerfully argues in this new book, corporate school reforms have decisively failed to deliver on what their proponents have promised for two decades: higher test scores and lower costs. As Saltman illustrates, the failures of corporate school reform are far greater and more destructive than they seem. Left unchecked, corporate school reform fails to challenge and in fact worsens the most pressing problems facing public schooling, including radical funding inequalities, racial segregation, and anti-intellectualism. But it is not too late for change. Against both corporate school reformers and its liberal critics, this book argues for the expansion of democratic pedagogies and a new common school movement that will lead to broader social renewal.

The Reform and Simplification of the Income Taxation of Corporations

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Author :
Publisher :
ISBN 13 :
Total Pages : 124 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Reform and Simplification of the Income Taxation of Corporations by :

Download or read book The Reform and Simplification of the Income Taxation of Corporations written by and published by . This book was released on 1983 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Reform Proposals for Subchapter S Corporations

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Publisher :
ISBN 13 :
Total Pages : 110 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Reform Proposals for Subchapter S Corporations by : United States. Congress. House. Committee on Small Business. Subcommittee on Procurement, Taxation, and Tourism

Download or read book Reform Proposals for Subchapter S Corporations written by United States. Congress. House. Committee on Small Business. Subcommittee on Procurement, Taxation, and Tourism and published by . This book was released on 1994 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.

Special Corporations and the Bureaucracy

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Author :
Publisher : Springer
ISBN 13 : 0230508782
Total Pages : 153 pages
Book Rating : 4.2/5 (35 download)

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Book Synopsis Special Corporations and the Bureaucracy by : NA NA

Download or read book Special Corporations and the Bureaucracy written by NA NA and published by Springer. This book was released on 2003-08-29 with total page 153 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book reveals how the Japanese national ministries can exploit their Special Status Corporations (public corporations, supported primarily with public funding from a state-run banking agency) in order to intensify their administrative power over industries and local governments and to perpetuate the interests of elite civil servants by facilitating the migration to post-retirement positions in the private sector. The book explains why the existence of these organizations inhibits the Prime Ministers efforts to implement structural reforms.

Reform of Corporate Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 690 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Reform of Corporate Taxation by : United States. Congress. Senate. Committee on Finance

Download or read book Reform of Corporate Taxation written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 1984 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public Law and Private Power

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Publisher : Cornell University Press
ISBN 13 : 9780801449048
Total Pages : 312 pages
Book Rating : 4.4/5 (49 download)

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Book Synopsis Public Law and Private Power by : John W. Cioffi

Download or read book Public Law and Private Power written by John W. Cioffi and published by Cornell University Press. This book was released on 2010 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cioffi argues that highly politicized reform of corporate governance law has reshaped power relations within the public corporation in favor of financial interests, contributed to the profound crises of capitalism, and eroded its political foundations.

U.S. Corporate Income Tax Reform and its Spillovers

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498348947
Total Pages : 47 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis U.S. Corporate Income Tax Reform and its Spillovers by : Kimberly Clausing

Download or read book U.S. Corporate Income Tax Reform and its Spillovers written by Kimberly Clausing and published by International Monetary Fund. This book was released on 2016-07-05 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce efficiency-enhancing reform of the international tax system. Since fundamental reform is politically difficult, this paper also proposes an incremental reform that would reduce tax expenditures, reduce the CIT rate to 25-28 percent, and impose a minimum rent tax on foreign earnings. Finally, this paper analyzes empirically the likely impact of the incremental on corporate revenues outside the U.S.: Though a U.S. rate cut would likely lower revenues elsewhere, implementation of a strong minimum tax could more than offset that effect for most countries with effective tax rates above 15 percent.

Corporations at the Crossroads

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Author :
Publisher : McGraw-Hill Companies
ISBN 13 :
Total Pages : 408 pages
Book Rating : 4.:/5 (43 download)

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Book Synopsis Corporations at the Crossroads by : Deborah A. DeMott

Download or read book Corporations at the Crossroads written by Deborah A. DeMott and published by McGraw-Hill Companies. This book was released on 1980 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt:

US Corporate Governance Reform

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Author :
Publisher :
ISBN 13 : 9783725546930
Total Pages : 74 pages
Book Rating : 4.5/5 (469 download)

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Book Synopsis US Corporate Governance Reform by : Christoph B. Bühler

Download or read book US Corporate Governance Reform written by Christoph B. Bühler and published by . This book was released on 2004 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Amendments to the Law Providing for the Local Assessment and Taxation of the Captial Stock of Domestic Corporations ; Proposed by the New York Tax Reform Association, 1903

Download Amendments to the Law Providing for the Local Assessment and Taxation of the Captial Stock of Domestic Corporations ; Proposed by the New York Tax Reform Association, 1903 PDF Online Free

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Publisher :
ISBN 13 :
Total Pages : 68 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Amendments to the Law Providing for the Local Assessment and Taxation of the Captial Stock of Domestic Corporations ; Proposed by the New York Tax Reform Association, 1903 by : New York Tax Reform Association

Download or read book Amendments to the Law Providing for the Local Assessment and Taxation of the Captial Stock of Domestic Corporations ; Proposed by the New York Tax Reform Association, 1903 written by New York Tax Reform Association and published by . This book was released on 1903 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Tax Reform: From Income to Cash Flow Taxes

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484395174
Total Pages : 34 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Corporate Tax Reform: From Income to Cash Flow Taxes by : Benjamin Carton

Download or read book Corporate Tax Reform: From Income to Cash Flow Taxes written by Benjamin Carton and published by International Monetary Fund. This book was released on 2019-01-16 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow tax. This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock. The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter. This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium. The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries’ exports benefit from additional investment in the country undertaking the reform and other countries’ domestic demand benefits from improved terms of trade. The paper also shows that there are substantial benefits when all countries undertake the reform. Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits. In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP.

Corporate Tax Reform

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Author :
Publisher :
ISBN 13 :
Total Pages : 175 pages
Book Rating : 4.:/5 (114 download)

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Book Synopsis Corporate Tax Reform by : Martin A Sullivan

Download or read book Corporate Tax Reform written by Martin A Sullivan and published by . This book was released on 2011 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America's largest businesses are taxed. Some want to close "loopholes." Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform. Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated What you'll learn Why economists want to abolish the corporate tax Why politicians can't get rid of the corporate tax What the biggest and the slimiest loopholes are The ramifications of all possible outcomes for businesspeople How the U.S. tax code compares to foreign competitors The major options for reform, including the flat tax How politics and tight budgets will shape the debate before and after the 2012 election Why individual taxpayers have a stake in the outcome of this debate Who this book is for Corporate Tax Reform: Taxing Profits in the 21st Century is for citizens concerned about America's future who want to get beyond the economic jargon and political rhetoric that dominates most discussion of business tax policy. As the debate on the complex issue of corporate tax reform rages in Washington, Corporate Tax Reform: Taxing Profits in the 21st Century is a beginner's guide that is useful to business executives, market analysts, jour...

OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264038124
Total Pages : 174 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax by : OECD

Download or read book OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax written by OECD and published by OECD Publishing. This book was released on 2007-11-13 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.

Supplemental Report of the Commissioners for the Revision and Reform of the Law

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Publisher :
ISBN 13 :
Total Pages : 758 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis Supplemental Report of the Commissioners for the Revision and Reform of the Law by : California. Commission for Revision and Reform of the Law

Download or read book Supplemental Report of the Commissioners for the Revision and Reform of the Law written by California. Commission for Revision and Reform of the Law and published by . This book was released on 1899 with total page 758 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Manslaughter and Regulatory Reform

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Author :
Publisher : Springer
ISBN 13 : 1137296275
Total Pages : 324 pages
Book Rating : 4.1/5 (372 download)

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Book Synopsis Corporate Manslaughter and Regulatory Reform by : P. Almond

Download or read book Corporate Manslaughter and Regulatory Reform written by P. Almond and published by Springer. This book was released on 2013-01-17 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an account of the international emergence of corporate manslaughter offences to criminalise deaths in the workplace during the last twenty years, identifying the limitations of health and safety regulation that have prompted this development.