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Author : Business Taxation Symposium
Publisher :
ISBN 13 : 9780814312773
Total Pages : 268 pages
Book Rating : 4.3/5 (127 download)
Download or read book Effects of the Corporation Income Tax written by Business Taxation Symposium and published by . This book was released on 1966 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Symposium on Business Taxation, Wayne State University, 1965
Publisher :
ISBN 13 :
Total Pages : 268 pages
Book Rating : 4.:/5 (15 download)
Download or read book Effects of corporation income tax: papers... written by Symposium on Business Taxation, Wayne State University, 1965 and published by . This book was released on 1966 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Marian Krzyzaniak
Publisher :
ISBN 13 :
Total Pages : 268 pages
Book Rating : 4.:/5 (256 download)
Download or read book Effects of Corporation Income Tax written by Marian Krzyzaniak and published by . This book was released on 1966 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Symposium on Business Taxation
Publisher :
ISBN 13 : 9780608165769
Total Pages : 0 pages
Book Rating : 4.1/5 (657 download)
Download or read book Effects of Corporation Income Tax written by Symposium on Business Taxation and published by . This book was released on 1966 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (869 download)
Download or read book Effects of Corporation Income Tax written by and published by . This book was released on 1966 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Effects of Corporation Income Tax written by and published by . This book was released on 1966 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.3/5 (91 download)
Download or read book Tax Policy and the Economy written by and published by . This book was released on 1994 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Austan Goolsbee
Publisher :
ISBN 13 :
Total Pages : 62 pages
Book Rating : 4.F/5 ( download)
Download or read book The Impact and Inefficiency of the Corporate Income Tax written by Austan Goolsbee and published by . This book was released on 2002 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: By double taxing the income of corporate firms but not unincorporated firms, taxes can play an important role in a firm's choice of organizational form. The sensitivity of the organizational form decision to tax rates can also be used to approximate the efficiency cost of the corporate income tax. This paper uses new cross-sectional data on organizational form across states compiled in the Census of Retail Trade to estimate this sensitivity. The results document a significant impact of the relative taxation of corporate to personal income on the share of economic activity that is done by corporations including sales, employment, and the number of firms. The impacts are substantially larger than those found in the previous empirical literature based on time-series data.
Author : Benjamin Carton
Publisher : International Monetary Fund
ISBN 13 : 1484390083
Total Pages : 34 pages
Book Rating : 4.4/5 (843 download)
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.
Author : Martin Feldstein
Publisher : University of Chicago Press
ISBN 13 : 0226241874
Total Pages : 338 pages
Book Rating : 4.2/5 (262 download)
Download or read book The Effects of Taxation on Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Author : Alan J. Auerbach
Publisher : Cambridge University Press
ISBN 13 : 1139464515
Total Pages : 401 pages
Book Rating : 4.1/5 (394 download)
Download or read book Taxing Corporate Income in the 21st Century written by Alan J. Auerbach and published by Cambridge University Press. This book was released on 2007-04-16 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
Author : Myron S. Scholes
Publisher :
ISBN 13 : 9781292065571
Total Pages : 528 pages
Book Rating : 4.0/5 (655 download)
Download or read book Taxes and Business Strategy written by Myron S. Scholes and published by . This book was released on 2015-01-03 with total page 528 pages. Available in PDF, EPUB and Kindle. Book excerpt: For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms. Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience. *Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives. *Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.
Author : Kimberly Clausing
Publisher : International Monetary Fund
ISBN 13 : 1475533799
Total Pages : 47 pages
Book Rating : 4.4/5 (755 download)
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 2016-09-07 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.
Author : Chamber of Commerce of the United States of America
Publisher :
ISBN 13 :
Total Pages : 86 pages
Book Rating : 4.F/5 ( download)
Download or read book The Taxpayer's Stake in Tax Reform written by Chamber of Commerce of the United States of America and published by . This book was released on 1968 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : PETER CHARLES BRIANT
Publisher :
ISBN 13 :
Total Pages : 362 pages
Book Rating : 4.3/5 (91 download)
Download or read book THE EFFECT OF THE CORPORATION INCOME TAX ON STOCKHOLDERS. written by PETER CHARLES BRIANT and published by . This book was released on 1959 with total page 362 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. House. Committee on Ways and Means
Publisher :
ISBN 13 :
Total Pages : 816 pages
Book Rating : 4.3/5 (91 download)
Download or read book Tax Revision Compendium written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1959 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher : Hoover Press
ISBN 13 : 9780817978839
Total Pages : 394 pages
Book Rating : 4.9/5 (788 download)
Download or read book State Corporation Income Tax: Issues in Worldwide Unitary Combination written by and published by Hoover Press. This book was released on 1984 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt:
