Why Tax Corporations PDF Download
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Author | : Ruud A. de Mooij |
Publisher | : International Monetary Fund |
Total Pages | : 388 |
Release | : 2021-02-26 |
Genre | : Business & Economics |
ISBN | : 1513511777 |
Download Corporate Income Taxes under Pressure Book in PDF, ePub and Kindle
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.
Author | : Richard M. Bird |
Publisher | : The Committee |
Total Pages | : 36 |
Release | : 1996 |
Genre | : Corporations |
ISBN | : |
Download Why Tax Corporations? Book in PDF, ePub and Kindle
This paper discusses the divergence of views, noting a number of reasons why corporations might properly be taxed.
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 256 |
Release | : 1973 |
Genre | : Corporations |
ISBN | : |
Download Statistics of Income Book in PDF, ePub and Kindle
Author | : Illinois. Governor |
Publisher | : |
Total Pages | : 498 |
Release | : 2007 |
Genre | : Budget |
ISBN | : |
Download Illinois State Budget Book in PDF, ePub and Kindle
Author | : Boris I. Bittker |
Publisher | : |
Total Pages | : |
Release | : 2018 |
Genre | : Corporations |
ISBN | : 9781508301509 |
Download Federal Income Taxation of Corporations and Shareholders Book in PDF, ePub and Kindle
Author | : Emanuel Kopp |
Publisher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 2019-05-31 |
Genre | : Business & Economics |
ISBN | : 1498317049 |
Download U.S. Investment Since the Tax Cuts and Jobs Act of 2017 Book in PDF, ePub and Kindle
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author | : Peter Harris |
Publisher | : Cambridge University Press |
Total Pages | : 651 |
Release | : 2013-03-07 |
Genre | : Business & Economics |
ISBN | : 1107033535 |
Download Corporate Tax Law Book in PDF, ePub and Kindle
A comprehensive and comparative analysis of corporate tax systems, focusing on structural defects and how they are addressed in practice.
Author | : Roger H. Gordon |
Publisher | : |
Total Pages | : 22 |
Release | : 1994 |
Genre | : Corporations |
ISBN | : |
Download Why is There Corporate Taxation in a Small Open Economy? Book in PDF, ePub and Kindle
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.
Author | : Stephen A. Lind |
Publisher | : West Publishing Company |
Total Pages | : 84 |
Release | : 1997 |
Genre | : Business & Economics |
ISBN | : |
Download Fundamentals of Corporate Taxation Book in PDF, ePub and Kindle
Author | : Martin Feldstein |
Publisher | : University of Chicago Press |
Total Pages | : 338 |
Release | : 2007-12-01 |
Genre | : Business & Economics |
ISBN | : 0226241874 |
Download The Effects of Taxation on Multinational Corporations Book in PDF, ePub and Kindle
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.