The Incidence and Allocation Effects of of [sic] Tax on Corporate Distributions

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Publisher :
ISBN 13 :
Total Pages : 33 pages
Book Rating : 4.:/5 (576 download)

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Book Synopsis The Incidence and Allocation Effects of of [sic] Tax on Corporate Distributions by : David F. Bradford

Download or read book The Incidence and Allocation Effects of of [sic] Tax on Corporate Distributions written by David F. Bradford and published by . This book was released on 1979 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Incidence and Allocation Effects of of [i.e. A] Tax on Corporate Distributions

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (18 download)

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Book Synopsis The Incidence and Allocation Effects of of [i.e. A] Tax on Corporate Distributions by : David F. Bradford

Download or read book The Incidence and Allocation Effects of of [i.e. A] Tax on Corporate Distributions written by David F. Bradford and published by . This book was released on 1979 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: To study the effects of 'double taxation' (first at the corporation level, then at the shareholder level this paper analyzes a model with a tax on all corporate distributions to equity owners and no other taxes. Contrary to the common view, the tax is shown to have no substitution effect and, in particular, no effect on the corporate choice between debt and equity (via retained earnings) finance. The analysis opens to question certain arguments commonly used to support integration of corporation and individual income taxes via 'dividend relief'.

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:

Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States

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Publisher : International Monetary Fund
ISBN 13 : 1451961928
Total Pages : 64 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States by : International Monetary Fund

Download or read book Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.

Macroeconomic Effects of Dividend Taxation with Investment Credit Limits

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Publisher : International Monetary Fund
ISBN 13 :
Total Pages : 35 pages
Book Rating : 4.4/5 (2 download)

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Book Synopsis Macroeconomic Effects of Dividend Taxation with Investment Credit Limits by : Matteo Ghilardi

Download or read book Macroeconomic Effects of Dividend Taxation with Investment Credit Limits written by Matteo Ghilardi and published by International Monetary Fund. This book was released on 2022-07 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: We analyze the effects of dividend taxation in a general equilibrium business cycle model with an occasionally-binding investment credit limit. Permanent dividend tax reforms distort capital investment decisions in the binding long-run equilibrium, but are neutral otherwise. Temporary unexpected tax cuts stimulate shortterm real activity in the credit-constrained economy, yet produce contractionary macroeconomic outcomes in the slack regime. The occasionally-binding constraint reconciles the `traditional' and `new' views of dividend taxation, and highlights the importance of measuring the firm's initial borrowing position before enacting tax reforms. Finally, permanently lower dividend taxes dampen financial business cycles, and help to explain macroeconomic asymmetries.

Report to Congress on the Capital Gains Tax Reductions of 1978

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Publisher :
ISBN 13 :
Total Pages : 230 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Report to Congress on the Capital Gains Tax Reductions of 1978 by : United States. Office of Tax Analysis

Download or read book Report to Congress on the Capital Gains Tax Reductions of 1978 written by United States. Office of Tax Analysis and published by . This book was released on 1985 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Impact of Tax Simplification on the U.S. Economy

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Publisher :
ISBN 13 :
Total Pages : 1052 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Impact of Tax Simplification on the U.S. Economy by : United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Economic Stabilization

Download or read book Impact of Tax Simplification on the U.S. Economy written by United States. Congress. House. Committee on Banking, Finance, and Urban Affairs. Subcommittee on Economic Stabilization and published by . This book was released on 1985 with total page 1052 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.

Federal Income Tax Aspects of Corporate Financial Structures

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Publisher :
ISBN 13 :
Total Pages : 138 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Federal Income Tax Aspects of Corporate Financial Structures by :

Download or read book Federal Income Tax Aspects of Corporate Financial Structures written by and published by . This book was released on 1989 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Compendium of Tax Research, 1987

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Publisher :
ISBN 13 :
Total Pages : 368 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Compendium of Tax Research, 1987 by :

Download or read book Compendium of Tax Research, 1987 written by and published by . This book was released on 1987 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing Multinational Corporations

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Publisher : University of Chicago Press
ISBN 13 : 0226241882
Total Pages : 126 pages
Book Rating : 4.2/5 (262 download)

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Book Synopsis Taxing Multinational Corporations by : Martin Feldstein

Download or read book Taxing Multinational Corporations written by Martin Feldstein and published by University of Chicago Press. This book was released on 2007-12-01 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the increasingly global business environment of the 1990s, policymakers and executives of multinational corporations must make informed decisions based on a sound knowledge of U.S. and foreign tax policy. Written for a nontechnical audience, Taxing Multinational Corporations summarizes the up-to-the-minute research on the structure and effects of tax policies collected in The Effects of Taxation on Multinational Corporations. The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational companies. In ten succinct chapters, the book documents the channels through which tax policy in the United States and abroad affects plant and equipment investments, spending on research and development, the cost of debt and equity finance, and dividend repatriations by United States subsidiaries. It also discusses the impact of U.S. firms' outbound foreign investment on domestic and foreign economies. Especially useful to nonspecialists is an appendix that summarizes current United States rules for taxing international income.

Handbook of Public Economics

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Publisher : Elsevier
ISBN 13 : 0080544193
Total Pages : 744 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Handbook of Public Economics by : Martin Feldstein

Download or read book Handbook of Public Economics written by Martin Feldstein and published by Elsevier. This book was released on 2002-01-25 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

The United States Economy

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Publisher : International Monetary Fund
ISBN 13 : 9781557752314
Total Pages : 612 pages
Book Rating : 4.7/5 (523 download)

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Book Synopsis The United States Economy by : Mr.Yusuke Horiguchi

Download or read book The United States Economy written by Mr.Yusuke Horiguchi and published by International Monetary Fund. This book was released on 1992-01-15 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by a staff team headed by Yusuke Horiguchi, examines U.S. economic policy and performance in the 1980s, during which the United States enjoyed its longest peacetime expansion. Notwithstanding the buoyant growth and declines in inflation, the economy experienced low savings, current account deficits, swings in the dollar exchange rate, and structural problems--relating to the strength of financial institutions, the tax system, health care, and productivity.

Tax Planning with Holding Companies - Repatriation of US Profits from Europe

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9041127941
Total Pages : 526 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Tax Planning with Holding Companies - Repatriation of US Profits from Europe by : Rolf Eicke

Download or read book Tax Planning with Holding Companies - Repatriation of US Profits from Europe written by Rolf Eicke and published by Kluwer Law International B.V.. This book was released on 2009-01-01 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.

Handbook of Law and Economics

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Publisher : Elsevier
ISBN 13 : 0080554245
Total Pages : 887 pages
Book Rating : 4.0/5 (85 download)

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Book Synopsis Handbook of Law and Economics by : A. Mitchell Polinsky

Download or read book Handbook of Law and Economics written by A. Mitchell Polinsky and published by Elsevier. This book was released on 2007-11-07 with total page 887 pages. Available in PDF, EPUB and Kindle. Book excerpt: Law can be viewed as a body of rules and legal sanctions that channel behavior in socially desirable directions — for example, by encouraging individuals to take proper precautions to prevent accidents or by discouraging competitors from colluding to raise prices. The incentives created by the legal system are thus a natural subject of study by economists. Moreover, given the importance of law to the welfare of societies, the economic analysis of law merits prominent treatment as a subdiscipline of economics. Our hope is that this two volume Handbook will foster the study of the legal system by economists. *The two volumes form a comprehensive and accessible survey of the current state of the field.*Chapters prepared by leading specialists of the area.*Summarizes received results as well as new developments.

Handbook of Public Sector Economics

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Publisher : Routledge
ISBN 13 : 135156434X
Total Pages : 796 pages
Book Rating : 4.3/5 (515 download)

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Book Synopsis Handbook of Public Sector Economics by : Donijo Robbins

Download or read book Handbook of Public Sector Economics written by Donijo Robbins and published by Routledge. This book was released on 2017-09-25 with total page 796 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Handbook of Public Sector Economics builds an understanding of the role of public economics in public administration, public policy, and decision making. The handbook introduces a wide variety of current issues related to the public provision and production of goods and services. The volume documents the history of economics and fiscal doctrine, explores the theory of public goods and the structures from which resources are collected and expanded, and analyzes heavily debated issues of economics that are important to current and future practitioners of public policy and administration. It focuses on the effects of fiscal policy on savings and investment, consumer behavior, labor supply, wealth, property, and trade. Written in a simple and straightforward style, the initial chapters establish the foundation of public economics, with the subsequent chapters addressing the collection and distribution of government resources and market reactions to fiscal policies.

Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence

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Publisher : Springer Science & Business Media
ISBN 13 : 365804473X
Total Pages : 157 pages
Book Rating : 4.6/5 (58 download)

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Book Synopsis Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence by : Christian Müller

Download or read book Confirming Dividend Changes and the Non-Monotonic Investor Revision of Earnings Persistence written by Christian Müller and published by Springer Science & Business Media. This book was released on 2013-12-30 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: The stylized facts that firms pay and investors react to dividends disregard dividend neutrality. Taking on the perspective that informational asymmetries are the central determinant for dividend value relevance, Christian Müller assumes that firm’s dividend decision conveys useful information to investors. He shows that investors use dividend changes to revise their a priori expectations about the persistence of a current earnings change. While his theoretical and empirical analyses generally imply that dividend changes constitute informative, but imperfect information signals, he further identifies situations in which they are substantial to investors. Christian Müller’s research comprehensively examines the informational role of dividend policy and provides new insights to the corresponding Bayesian investor learning process.