Corporate Income Taxes under Pressure

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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.

How Should Corporations be Taxed?

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Author :
Publisher :
ISBN 13 :
Total Pages : 272 pages
Book Rating : 4.:/5 (38 download)

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Book Synopsis How Should Corporations be Taxed? by : Tax Institute

Download or read book How Should Corporations be Taxed? written by Tax Institute and published by . This book was released on 1947 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Savvy for Small Business

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Publisher : NOLO
ISBN 13 : 9780873377188
Total Pages : 396 pages
Book Rating : 4.3/5 (771 download)

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Book Synopsis Tax Savvy for Small Business by : Frederick W. Daily

Download or read book Tax Savvy for Small Business written by Frederick W. Daily and published by NOLO. This book was released on 2001 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite popular opinion, it is possible to run a profitable, honest business while minimizing taxes and staying out of legal trouble. Tax Savvy for Small Business helps readers do just that, detailing year-round tax-saving strategies for: -- claiming all legitimate deductions -- maximizing fringe benefits -- keeping accurate records -- documenting expenses -- surviving an audit The 5th edition provides the most current IRS rules, the latest tax codes and a new chapter of "Frequently Asked Questions."

Illinois State Budget

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Publisher :
ISBN 13 :
Total Pages : 498 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Illinois State Budget by : Illinois. Governor

Download or read book Illinois State Budget written by Illinois. Governor and published by . This book was released on 2007 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Effects of Taxation on Multinational Corporations

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Publisher : University of Chicago Press
ISBN 13 : 0226241874
Total Pages : 338 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis The Effects of Taxation on Multinational Corporations by : Martin Feldstein

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.

The Budget and Economic Outlook

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Author :
Publisher :
ISBN 13 :
Total Pages : 196 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis The Budget and Economic Outlook by :

Download or read book The Budget and Economic Outlook written by and published by . This book was released on 2008 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy and the Economy

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Publisher :
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Tax Policy and the Economy by :

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:

A Complete Introduction to Corporate Taxation

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Publisher :
ISBN 13 :
Total Pages : 360 pages
Book Rating : 4.4/5 (91 download)

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Book Synopsis A Complete Introduction to Corporate Taxation by : Reginald Mombrun

Download or read book A Complete Introduction to Corporate Taxation written by Reginald Mombrun and published by . This book was released on 2006 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most books on the taxation of C corporations ignore important parts of this area, such as affiliated corporations and the filing of consolidated returns. This book, in addition to discussing the rules of Subchapter C, also introduces the concepts of affiliated corporations and the important area of consolidated returns. Hence, the reader receives a complete view of corporate taxation. Part I of the book introduces the tools and terms used by corporate tax lawyers. Part II discusses the taxation of C corporations in general. Part III discusses corporate distributions. Part IV, which covers the major areas of practice, contains an extensive discussion of corporate liquidations, distributions and reorganizations. Part V discusses controlled corporations, affiliated corporations and consolidated returns. "The book is very thorough and detailed . . . While the book can certainly be used as a text, it could also serve as a valuable library resource to anyone seeking a general understanding of the structure of the corporate tax system . . . Highly recommended." -- CHOICE Magazine

Statistics of Income

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Publisher :
ISBN 13 :
Total Pages : 256 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Statistics of Income by : United States. Internal Revenue Service

Download or read book Statistics of Income written by United States. Internal Revenue Service and published by . This book was released on 1973 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation of Corporations ...

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Publisher :
ISBN 13 :
Total Pages : 1222 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Taxation of Corporations ... by : United States. Bureau of Corporations

Download or read book Taxation of Corporations ... written by United States. Bureau of Corporations and published by . This book was released on 1909 with total page 1222 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Fundamentals of Corporate Taxation

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Publisher :
ISBN 13 :
Total Pages : 826 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Fundamentals of Corporate Taxation by :

Download or read book Fundamentals of Corporate Taxation written by and published by . This book was released on 2005 with total page 826 pages. Available in PDF, EPUB and Kindle. Book excerpt: Clear, concise, and engaging, Fundamentals of Corporate Taxation teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials. The coursebook incorporates all relevant changes from recent acts, including the American Jobs Creation Act of 2004 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Important new highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters. The sixth edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.

Taxation of Corporations

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Author :
Publisher :
ISBN 13 :
Total Pages : 302 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Taxation of Corporations by : United States. Bureau of Corporations

Download or read book Taxation of Corporations written by United States. Bureau of Corporations and published by . This book was released on 1911 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Why is There Corporate Taxation in a Small Open Economy?

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Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Why is There Corporate Taxation in a Small Open Economy? by : Roger H. Gordon

Download or read book Why is There Corporate Taxation in a Small Open Economy? written by Roger H. Gordon and published by . This book was released on 1994 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed factors (e.g., labor), and the tax system is more efficient if labor is taxed directly. However, corporate taxes not only exist but rates are roughly comparable with the top personal tax rates. Past models also forecast that multinationals should not invest in countries with low corporate tax rates, since the surtax they owe when profits are repatriated puts them at a competitive disadvantage. Yet such foreign direct investment is substantial. We suggest that the resolution of these puzzles may be found in the role of income shifting, both domestic (between the personal and corporate tax bases) and cross-border (through transfer pricing). Countries need cash-flow corporate taxes as a backstop to labor taxes to discourage individuals from converting their labor income into otherwise untaxed corporate income. We explore how these taxes can best be modified to deal as well with cross-border shifting.

Tax and Corporate Governance

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Publisher : Springer Science & Business Media
ISBN 13 : 3540772766
Total Pages : 423 pages
Book Rating : 4.5/5 (47 download)

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Book Synopsis Tax and Corporate Governance by : Wolfgang Schön

Download or read book Tax and Corporate Governance written by Wolfgang Schön and published by Springer Science & Business Media. This book was released on 2008-03-12 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.

Tax Withholding and Estimated Tax

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Publisher :
ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Tax Withholding and Estimated Tax by :

Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Banking Industry Guide: Key Insights for Investment Professionals

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Author :
Publisher : CFA Institute
ISBN 13 : 1942713428
Total Pages : 60 pages
Book Rating : 4.9/5 (427 download)

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Book Synopsis The Banking Industry Guide: Key Insights for Investment Professionals by : Ryan C. Fuhrmann

Download or read book The Banking Industry Guide: Key Insights for Investment Professionals written by Ryan C. Fuhrmann and published by CFA Institute. This book was released on 2017 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Taxation of Corporations in New York

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Publisher :
ISBN 13 :
Total Pages : 612 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Taxation of Corporations in New York by : Henry Montefiore Powell

Download or read book The Taxation of Corporations in New York written by Henry Montefiore Powell and published by . This book was released on 1914 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: