Theoretical and Empirical Aspects of Corporate Taxation

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Publisher :
ISBN 13 :
Total Pages : 75 pages
Book Rating : 4.:/5 (633 download)

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Book Synopsis Theoretical and Empirical Aspects of Corporate Taxation by : Organisation For Economic Co-Operation and Development. Committee on Fiscal Affairs on Company Taxation

Download or read book Theoretical and Empirical Aspects of Corporate Taxation written by Organisation For Economic Co-Operation and Development. Committee on Fiscal Affairs on Company Taxation and published by . This book was released on 1974 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Theoretical and Empirical Aspects of Corporate Taxation

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Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by the OECD Publications Center
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Theoretical and Empirical Aspects of Corporate Taxation by : Jack Wiseman

Download or read book Theoretical and Empirical Aspects of Corporate Taxation written by Jack Wiseman and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by the OECD Publications Center. This book was released on 1974 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph study concerning the effects of different systems of company taxation on the domestic economy.

Theoretical and empirical aspects of corporate taxation

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ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.:/5 (464 download)

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Book Synopsis Theoretical and empirical aspects of corporate taxation by : Oecd

Download or read book Theoretical and empirical aspects of corporate taxation written by Oecd and published by . This book was released on 1974 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Theoretical and Empirical Aspects of Corporate Taxation

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Author :
Publisher :
ISBN 13 :
Total Pages : 76 pages
Book Rating : 4.:/5 (773 download)

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Book Synopsis Theoretical and Empirical Aspects of Corporate Taxation by : Organisation for Economic Co-operation and Development

Download or read book Theoretical and Empirical Aspects of Corporate Taxation written by Organisation for Economic Co-operation and Development and published by . This book was released on 1974 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Compliance and Tax Morale

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Publisher : Edward Elgar Publishing
ISBN 13 : 1847207200
Total Pages : 318 pages
Book Rating : 4.8/5 (472 download)

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Book Synopsis Tax Compliance and Tax Morale by : Benno Torgler

Download or read book Tax Compliance and Tax Morale written by Benno Torgler and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.

Theoretical and Empirical Aspects of Corporation Taxation

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (143 download)

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Book Synopsis Theoretical and Empirical Aspects of Corporation Taxation by : Organisation for Economic Co-operation and Development

Download or read book Theoretical and Empirical Aspects of Corporation Taxation written by Organisation for Economic Co-operation and Development and published by . This book was released on 1974 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Limits and Problems of Taxation

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Publisher : Springer
ISBN 13 : 1349080942
Total Pages : 207 pages
Book Rating : 4.3/5 (49 download)

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Book Synopsis Limits and Problems of Taxation by : Finn R. Forsund

Download or read book Limits and Problems of Taxation written by Finn R. Forsund and published by Springer. This book was released on 1985-06-18 with total page 207 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together a number of new studies concerned with some of the topical problems of taxation. In Part I, limits of taxation are considered from the viewpoint of normative tax theory, its relation to the 'hidden' economy, and in terms of empirical estimates of the effects of taxes. Part II contains three theoretical studies which extend the theory of income taxation and redistribution. Part III deals with the corporate tax and contains both theoretical and empirical contributions. In conclusion, Part IV is devoted to two analyses of alternatives to income and corporate taxation. The authors represent a number of different countries and viewpoints.

Tax Reform in Open Economies

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Publisher : Edward Elgar Publishing
ISBN 13 : 1849804990
Total Pages : 341 pages
Book Rating : 4.8/5 (498 download)

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Book Synopsis Tax Reform in Open Economies by : Iris Claus

Download or read book Tax Reform in Open Economies written by Iris Claus and published by Edward Elgar Publishing. This book was released on 2010-01-01 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book brings together research from some of the world s leading tax economists to discuss appropriate directions for tax reform in small open economies. The eminent contributors (including Altshuler, Creedy, Freebairn, Gravelle, Heady, Kalb, Sørensen and Zodrow) investigate the beneficial directions for medium-term tax reform in the light of global developments and lessons from the latest taxation research. In addressing this issue, they review recent advances in both the theoretical and empirical tax literature and reform evidence from individual countries. Topics covered include the impact of taxes on economic performance; international and corporate taxation; personal tax and welfare systems; environmental taxation; and country-specific tax reform experiences. Bringing together leading international experts to explore specific policy reforms, this book will prove essential reading for academics and researchers of public economics, fiscal policy and tax reform. It will also be warmly welcomed both by undergraduate and graduate students of public economics or the economics of taxation, as well as policymakers and government officials working in the area of tax policy.

Tax Avoidance Research

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Publisher : Springer Nature
ISBN 13 : 3031517652
Total Pages : 185 pages
Book Rating : 4.0/5 (315 download)

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Book Synopsis Tax Avoidance Research by : Antonio De Vito

Download or read book Tax Avoidance Research written by Antonio De Vito and published by Springer Nature. This book was released on with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt:

A Review of Taxes and Corporate Finance

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Publisher : Now Publishers Inc
ISBN 13 : 1933019417
Total Pages : 136 pages
Book Rating : 4.9/5 (33 download)

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Book Synopsis A Review of Taxes and Corporate Finance by : John R. Graham

Download or read book A Review of Taxes and Corporate Finance written by John R. Graham and published by Now Publishers Inc. This book was released on 2006 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value. A common theme is that tax rules affect corporate incentives and decisions. A second emphasis is on research that describes how taxes affect costs and benefits. A Review of Taxes and Corporate Finance explores the multiple avenues for taxes to affect corporate decisions including capital structure decisions, organizational form and restructurings, payout policy, compensation policy, risk management, and the use of tax shelters. The author provides a theoretical framework, empirical predictions, and empirical evidence for each of these areas. Each section concludes with a discussion of unanswered questions and possible avenues for future research. A Review of Taxes and Corporate Finance is valuable reading for researchers and professionals in corporate finance, corporate governance, public finance and tax policy.

Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour

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Publisher :
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.:/5 (753 download)

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Book Synopsis Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour by :

Download or read book Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour written by and published by . This book was released on 1975 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxing Profit in a Global Economy

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Publisher : Oxford University Press
ISBN 13 : 0198808062
Total Pages : 401 pages
Book Rating : 4.1/5 (988 download)

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Book Synopsis Taxing Profit in a Global Economy by : Michael P. Devereux

Download or read book Taxing Profit in a Global Economy written by Michael P. Devereux and published by Oxford University Press. This book was released on 2020-09-29 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.

Theoretical and Empirical Aspects of the Effects of Taxation in the Supply of Labour

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ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (64 download)

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Book Synopsis Theoretical and Empirical Aspects of the Effects of Taxation in the Supply of Labour by :

Download or read book Theoretical and Empirical Aspects of the Effects of Taxation in the Supply of Labour written by and published by . This book was released on 1975 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (633 download)

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Book Synopsis Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour by : Organisation for Economic Co-operation and Development

Download or read book Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour written by Organisation for Economic Co-operation and Development and published by . This book was released on 1975 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Taxation in the United States and Europe

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Publisher : Springer
ISBN 13 : 1349228842
Total Pages : 428 pages
Book Rating : 4.3/5 (492 download)

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Book Synopsis Taxation in the United States and Europe by : Anthonie Knoester

Download or read book Taxation in the United States and Europe written by Anthonie Knoester and published by Springer. This book was released on 2016-07-27 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on taxation and economic policy making. It contains a variety of contributions devoted to important theoretical and empirical topics of taxation. Among the issues discussed are tax reforms, the poverty trap and the Laffer curve, taxation and the inverted Haavelmo effect, the excess burden of taxation in the United States, corporation tax harmonisation and taxation policy and economic integration. In addition, it contains a survey of the tax policies actually pursued by Austria, France, Germany, Italy, the Netherlands, the United Kingdom and the United States in the 1980s and the 1990s thus providing an unique documentation for an international comparison. The book will be of interest for anyone who is professionally involved with the theory and practise of taxation.

The Economics of Tax Avoidance and Evasion

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Publisher : Edward Elgar Publishing
ISBN 13 : 9781785367441
Total Pages : pages
Book Rating : 4.3/5 (674 download)

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Book Synopsis The Economics of Tax Avoidance and Evasion by : Dhammika Dharmapala

Download or read book The Economics of Tax Avoidance and Evasion written by Dhammika Dharmapala and published by Edward Elgar Publishing. This book was released on 2017-04-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance issues enjoy an unprecedented degree of public attention today and are of great importance to governments and policymaking. This single volume provides an overview of some of the most significant contributions to the economic analysis of tax avoidance and evasion and also sheds light on broader questions of social organization, behaviour, and compliance with the law. With an original introduction by the editor, this insightful book provides researchers and students with a guide to the fundamental intellectual developments that have shaped the economic understanding of tax avoidance and evasion, along with a framework for placing these contributions in their intellectual context.

Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour

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Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.:/5 (563 download)

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Book Synopsis Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour by : Organisation for Economic Co-operation and Development

Download or read book Theoretical and Empirical Aspects of the Effects of Taxation on the Supply of Labour written by Organisation for Economic Co-operation and Development and published by . This book was released on 1975 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: