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Corporate Income Tax Reform in Switzerland [PDF]
SSRN Electronic Journal, 2003 This paper analyzes the likely economic consequences of a specific proposal for corporate income tax reform in Switzerland that is based on the recent ERU (2001) report. The proposal includes a partial dividend tax relief, more effective taxation of capital gains, and a property tax reduction, all relating to qualified stakes in corporate firms.
Martin D. Dietz, Christian Keuschnigg
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Corporate and Personal Income Tax Declarations [PDF]
SSRN Electronic Journal, 2006 Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed. The theoretical analysis in this paper shows that a manager's decision on the firm's behaviour will be independent of his personal
Laszlo Goerke
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Corporate income taxes and entrepreneurship [PDF]
IZA World of Labor, 2021 Corporate income taxation influences the quantity and type of entrepreneurship, which in turn affects economic development. Empirical evidence shows that higher corporate income tax rates reduce business density and entrepreneurship entry rates and increase the capital size of new firms.
Joern Block
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Corporate Income Tax as a Genuine Own Resource [PDF]
SSRN Electronic Journal, 2017 Cet article propose une revue de la littérature originale sur la concurrence fiscale et apporte de nouvelles preuves empiriques concernant l’intensité des interactions stratégiques entre gouvernements européens, la concurrence fiscale est ainsi trois fois plus forte pour les actifs financiers que pour d’autres capitaux moins mobiles.
Fabien Candau, Jacques Le Cacheux
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Corporate Income Tax, Legal Form of Organization, and Employment [PDF]
American Economic Journal: Macroeconomics, 2017 A dynamic stochastic occupational choice model with heterogeneous agents is developed to evaluate the impact of a corporate income tax reduction on employment.
Daphne Chen +2 more
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The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam [PDF]
Journal of Asian Finance, Economics and Business, 2020 In many countries, the Government enacts tax laws in order to manage tax collection and regulate the macro-economy. According to Noor, Jamaludin, Omar, and Aziz (2013), tax non-compliance is a growing concern because of its negative effects on the state ...
L. Nguyen +4 more
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Tax Spillovers from US Corporate Income Tax Reform [PDF]
Social Science Research Network, 2018 This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform.
S. Beer +2 more
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Assessment of Corporate Income Tax Revenues in the Light of Their Current Determinants
Montenegrin Journal of Economics, 2019 Purpose- Based on the literature review, the purpose of the paper is to determine tax and non-tax determinants of corporate income tax revenues and assess their impact.
Slavomira Ťahlová, A. Bánociová
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Investment, Accounting, and the Salience of the Corporate Income Tax [PDF]
Finance and Economics Discussion Series, 2011 This paper develops and tests the hypothesis that accounting rules mitigate the impact of tax policy on investment decisions by obscuring the timing of tax payments. I model a firm that maximizes a discounted weighted average of after-tax cash flows and accounting profits.
Jesse Edgerton
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Simulating Corporate Income Tax Reform Proposals with a Dynamic CGE Model [PDF]
, 2017 Opinion leaders and policy makers in the United States have turned their focus to the corporate income tax, which now has the highest statutory rate in the developed world.
K. Bhattarai +3 more
semanticscholar +3 more sources