Reforming the US Corporate Tax [PDF]
The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans--a popular goal--the corporate income tax is a hopeless failure.
Gary Clyde Hufbauer, Paul Grieco
core +1 more source
A look into the influence of income tax, as a tool for stimulating economic growth in Nigeria
Хабаршысы. Экономика сериясы, 2022 The study empirically examined the effect of income tax on economic growth in Nigeria. The specific objectives are as follows: to examine how capital gain tax, company income tax and how value added tax effect gross domestic product in Nigeria This ...
F. Olaoye, N. Olaniyan
doaj
The Impact of the Romanian Tax System Optimizing on Sustainable Economic Development [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsThe aim of this research is to capture the main changes to the legislation on VAT, microenterprise income tax and corporate income tax and payroll taxes as of 01.01.2024, as well as to capture how these tax measures will impact the entrepreneurial ...
Marian Socoliuc, Mihaela Ionela Socoliuc
doaj +1 more source
Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax [PDF]
Extending the traditional treatment of the corporate tax to an economy with a progressive personal tax fundamentally changes the analysis. While the corporate tax system (CTS) does increase the total tax rate on corporate source income for some investors,
Joel Slemrod, Martin Feldstein
core
Note on tax enforcement and transfer pricing manipulation [PDF]
arXiv, 2015 This note proposes the segregation of independent endogenous and exogenous components of tax penalty probability to introduce a formal demonstration that enforcement and tax penalties are negatively related with income shifting. JEL F23; H26.
arxiv
(Why) Do we need Corporate Taxation? [PDF]
Tax rates on corporate income have considerably come down in the process of tax competition and further pressures are evident. Against this background, the paper discusses possible benefits of corporate income taxation that may be at risk. In particular,
Alfons Weichenrieder
core
The effect of income shifting on the local income tax revenues of Flemish municipalities [PDF]
, 2015 Income shifting refers to the transfer of the tax base to a tax characterised by lower average or marginal rates. In the literature the focus is mostly on the shift from corporate taxes to income taxes and the effects of this shift on central governments
Goeminne, Stijn +2 more
core
The Rise and Fall of Post—World War II Corporate Tax Reform [PDF]
, 2010 The United States is unique in subjecting corporate income to two layers of tax. In what is called a classical system, corporate income is taxed once at the entity level when earned and a second time at the individual level when distributed to ...
Bank, Steven A.
core +2 more sources
Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates [PDF]
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by holding bank accounts in other countries.
Alfons Weichenrieder, Clemens Fuest
core
Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income [PDF]
, 2008 Harry Grubert, Rosanne Altshuler
openalex +2 more sources