Author: Dr. Brian WrightPublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 190
Book Description
An Empirical Investigation of the Factors Influencing Corporate Tax Burdens
Author: Dr. Brian WrightPublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 190
Book Description
An Empirical Investigation of Factors Influencing Corporate Tax-motivated Income Shifting
Author: Toby StockAn Empirical Investigation of Factors Affecting Corporate Tax Compliance Behavior
Author: Cassie Francis BradleyPublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 256
Book Description
Corporate Income Taxes and Labor
Author: Andrew HansonPublisher:
ISBN:
Category :
Languages : en
Pages : 13
Book Description
With the highest top marginal corporate tax rate among OECD nations and the third-highest in the world at 35 percent, it is not surprising that policymakers have long evinced a desire to lower the U.S. federal corporate income tax rate. Reducing the corporate income tax rate has implications for a wide-range of outcomes - from federal revenues to foreign direct investment, but the effects of such a change on workers is less understood. This paper examines the empirical literature on the effect of corporate income taxes on labor, specifically on employment and worker incomes. In general, empirical work with the most robust results and controlling for factors of influence outside of corporate income taxes generally have an elasticity of employment with respect to the corporate income tax rate of between -0.2 and -0.4, with a wage/income elasticity near -0.5. In the context of recent tax reform discussions that propose a rate reduction between 30% to 57%, that would imply employment gains between 6% to 22% and wage increases between 15% to 28%.
An Empirical Investigation of Factors Affecting Corporate Tax Avoidance Strategies for Public Listed Companies in Malaysia
Author: Zaimah Zainol AriffinPublisher:
ISBN:
Category : Corporations
Languages : en
Pages : 266
Book Description
Tax Policy and the Economy
Author: Tax Reform in the 21st Century
Author: John G. HeadPublisher: Kluwer Law International B.V.
ISBN: 9041128298
Category : Law
Languages : en
Pages : 578
Book Description
No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.
The Effects of Taxation on Multinational Corporations
Author: Martin FeldsteinPublisher: University of Chicago Press
ISBN: 0226241874
Category : Business & Economics
Languages : en
Pages : 338
Book Description
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.
Proceedings of the 9th International Conference on Financial Innovation and Economic Development (ICFIED 2024)
Author: Khaled ElbagoryPublisher: Springer Nature
ISBN: 9464634081
Category :
Languages : en
Pages : 725
Book Description
Handbook on Taxation
Author: W.Bartley HildrethPublisher: Routledge
ISBN: 1351564277
Category : Political Science
Languages : en
Pages : 1026
Book Description
A groundbreaking reference, this book provides a comprehensive review of tax policy from political, legal, constitutional, administrative, and economic perspectives. A collection of writings from over 45 prominent tax experts, it charts the influence of taxation on economic activity and economic behavior. Featuring over 2400 references, tables, equations, and drawings, the book describes how taxes affect individual and business behavior, shows how taxes operate as work and investment incentives, explains how tax structures impact different income groups, weighs the balanced use of sales, property, and personal income taxes, traces the influence of recent tax changes, and more.