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Author | : United States. Congress. Senate. Committee on Small Business |
Publisher | : |
Total Pages | : 328 |
Release | : 1985 |
Genre | : Small business |
ISBN | : |
Download Impact of tax reform and simplification proposals on small business Book in PDF, ePub and Kindle
Author | : United States. Congress. Senate. Select Committee on Small Business |
Publisher | : |
Total Pages | : 722 |
Release | : 1975 |
Genre | : Small business |
ISBN | : |
Download Small Business Tax Reform Book in PDF, ePub and Kindle
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 174 |
Release | : 2007-11-13 |
Genre | : |
ISBN | : 9264038124 |
Download OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax Book in PDF, ePub and Kindle
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.
Author | : Pennsylvania Business Tax Reform Commission |
Publisher | : |
Total Pages | : |
Release | : 2004 |
Genre | : Corporations |
ISBN | : |
Download Tax Reform: Final Report Book in PDF, ePub and Kindle
Author | : Takatoshi Ito |
Publisher | : University of Chicago Press |
Total Pages | : 362 |
Release | : 2007-12-01 |
Genre | : Business & Economics |
ISBN | : 0226387003 |
Download The Political Economy of Tax Reform Book in PDF, ePub and Kindle
The rapid emergence of East Asia as an important geopolitical-economic entity has been one of the most visible and striking changes in the international economy in recent years. With that emergence has come an increased need for understanding the problems of interdependence. As a step toward meeting this need, the National Bureau of Economic Research joined with the Korea Development Institute to sponsor this volume, which focuses on the complexities of tax reform in a global economy. Experts from Taiwan, Korea, the Philippines, Japan, and Thailand, as well as the United States, Canada, and Israel examine the major tax programs of the 1980s and their domestic and international economic effects. The analyses reveal similarities between the United States and countries in East Asia in political constraints on policy making, and taken together they show how growing interdependence interacts with domestic economic and political concerns to affect issues as politically vital as tax reform. Economists, policymakers, and members of the business community will benefit from these studies.
Author | : United States. Congress. Senate. Committee on Small Business |
Publisher | : |
Total Pages | : 344 |
Release | : 1974 |
Genre | : Small business |
ISBN | : |
Download Small Business Tax Reform, 1970-74 Book in PDF, ePub and Kindle
Author | : Benjamin Carton |
Publisher | : International Monetary Fund |
Total Pages | : 34 |
Release | : 2019-01-16 |
Genre | : Business & Economics |
ISBN | : 1484395174 |
Download Corporate Tax Reform: From Income to Cash Flow Taxes Book in PDF, ePub and Kindle
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 | : |
Publisher | : |
Total Pages | : 48 |
Release | : 1999 |
Genre | : Tax revenue estimating |
ISBN | : |
Download Tax Withholding and Estimated Tax Book in PDF, ePub and Kindle
Author | : Martin A. Sullivan |
Publisher | : Apress |
Total Pages | : 181 |
Release | : 2012-02-01 |
Genre | : Business & Economics |
ISBN | : 143023928X |
Download Corporate Tax Reform Book in PDF, ePub and Kindle
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
Author | : Steven A. Bank |
Publisher | : Oxford University Press |
Total Pages | : 304 |
Release | : 2010-03-24 |
Genre | : Law |
ISBN | : 019971696X |
Download From Sword to Shield Book in PDF, ePub and Kindle
The U.S. corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first at the entity level and again at the shareholder level when distributed as a dividend. The conventional wisdom has been that this double taxation was part of the system's original design over a century ago and has survived despite withering opposition from business interests. In both cases, history tells another tale. Double taxation as we know it today did not appear until several decades after the corporate income tax was first adopted. Moreover, it was embraced by corporate representatives at the outset and in subsequent years businesses have been far more ambivalent about its existence than is popularly assumed. From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present is the first historical account of the evolution of the corporate income tax in America. Professor Steven A. Bank explains the origins of corporate income tax and the political, economic, and social forces that transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference with the management of corporate funds.