Author: Timothy DowdPublisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 46
Book Description
New Evidence on the Tax Elasticity of Capital Gains
Author: Timothy DowdPublisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 46
Book Description
How Capital Gains Tax Rates Affect Revenues
Author: International Evidence on the Effects of Having No Capital Gains Taxes
Author: Fraser Institute (Vancouver, B.C.)Publisher: The Fraser Institute
ISBN: 0889751897
Category : Capital gains tax
Languages : en
Pages : 36
Book Description
Tax Reform and the Tax Treatment of Capital Gains
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Alternative minimum tax
Languages : en
Pages : 164
Book Description
International Taxation and Multinational Activity
Author: James R. HinesPublisher: University of Chicago Press
ISBN: 0226341755
Category : Business & Economics
Languages : en
Pages : 285
Book Description
Because the actions of multinational corporations have a clear and direct effect on the flow of capital throughout the world, how and why these firms behave the way they do is a major issue for national governments and their policymakers. With an unprecedented ability to adjust the scale, character, and location of their global operations, international corporations have become increasingly sensitive to the kind and degree of tax obligations imposed on them by both host and home countries. Tax rules affect the volume of foreign direct investment, corporate borrowing, transfer pricing, dividend and royalty payments, and research and development. National governments that tax the profits of international firms face important challenges in designing tax policies to attract them. This collection examines the global ramifications of tax policies, offering up-to-date, theoretically innovative, and empirically sound perspectives on a problem of immense significance to future economic growth around the globe.
Tax Policy and the Economy
Author: Top Incomes
Author: A. B. AtkinsonPublisher: Oxford University Press
ISBN: 0199286892
Category : Business & Economics
Languages : en
Pages : 799
Book Description
This volume brings together an exciting range of new studies of top incomes in a wide range of countries from around the world. The studies use data from income tax records to cast light on the dramatic changes that have taken place at the top of the income distribution. The results cover 22 countries and have a long time span, going back to 1875.
Taxing Corporate Income in the 21st Century
Author: Alan J. AuerbachPublisher: Cambridge University Press
ISBN: 1139464515
Category : Business & Economics
Languages : en
Pages : 401
Book Description
This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
Federal Income Taxation in Focus
Author: Bobby L. DexterPublisher: Aspen Publishing
ISBN: 1454897643
Category : Law
Languages : en
Pages : 1046
Book Description
This first edition casebook provides a comprehensive introduction to the law of federal income taxation. Coverage includes foundational concepts, core statutory and regulatory provisions, and specialized terminology. Students can use Federal Income Taxation in Focus and its associated materials to build a solid knowledge base and to enhance critical lawyering skills (e.g., comprehending complex rules and presenting persuasive text-based arguments). Because it provides thorough substantive grounding and familiarizes students with practice materials and research tools, the casebook enables students not only to make a meaningful contribution in a clinical setting but also to proceed comfortably to advanced study at the J.D. or L.L.M. level. Key Features: Student-Friendly Pedagogy Introductory Discussion of Topics Case Previews and Post-Case Follow-Ups Real-Life Applications Chapter Summaries Application Problems Federal Income Taxation in Practice Focus on Preparing Students for Practice Embrace of Accessible, Modern-Day Authorities and Landmark Precedent Authorities, Examples, and Exercises Reflect Student, Taxpayer, and Attorney Diversity
The Tax Elasticity of Corporate Debt
Author: Ruud A. de MooijPublisher: International Monetary Fund
ISBN: 1455252328
Category : Business & Economics
Languages : en
Pages : 30
Book Description
Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation. Yet, studies differ considerably in effect size and reveal an equally large variety in methodologies and specifications. This paper sheds light on this variation and assesses the systematic impact on the size of the effects. We find that, typically, a one percentage point higher tax rate increases the debt-asset ratio by between 0.17 and 0.28. Responses are increasing over time, which suggests that debt bias distortions have become more important.