Results 171 to 180 of about 591,796 (238)
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Can Corporate Income Tax Cuts Stimulate Innovation? - ERRATUM
Journal of Financial and Quantitative Analysis, 2020We hypothesize that corporate income taxes distort firms’ incentives to innovate by reducing their pledgeable income. Using a differences-in-differences methodology, we document that large corporate income tax cuts boost corporate innovation.
Julian Atanassov, Xiaoding Liu
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Club convergence in the corporate income tax: The case of European effective rates
Physica A: Statistical Mechanics and its Applications, 2019The corporate income tax is permanently under debate in recent decades with respect to coordination and competition issues, including the race-to-the-bottom hypothesis, and the effects on investment and economic growth of such a distortionary tax.
Francisco J. Delgado +3 more
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Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax
2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO), 2022Cryptocurrencies are a completely new concept that changes not only the way we pay but also the way we experience money. Currently, different member states of the European Union define cryptocurrencies differently and tax the income from cryptocurrency trading differently. Most of the European Union’s member states income from cryptocurrency trading is
Šinković, Zoran, Pribisalić, Luka
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TRADE LIBERALIZATION AND CORPORATE INCOME TAX AVOIDANCE
Economic Inquiry, 2019We investigate the effect of trade liberalization on corporate income tax avoidance in a sample of Chinese manufacturing firms, using China’s entry into the World Trade Organization (WTO) as a natural experiment.
Yao Lu, Xinzheng Shi
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The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces
The School of Public Policy Publications, 2017Corporate income tax (CIT) incidence is an important and contentious issue in tax policy discussions. Much of the focus in the recent literature and in policy discussions concerns the allocation of the burden of the CIT between owners of capital and ...
Kenneth J. McKenzie, Ergete Ferede
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COMPOSITE CORPORATE INCOME TAX
The Engineering Economist, 1988ABSTRACT The federal, state, and local income tax rates can be combined into a single composite income tax rate. Such a composite tax rate significantly simplifies the consideration of income taxes in economic analyses. The composite tax rate can vary by as much as 6 percent from one state to another.
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Is U.S. Corporate Income Double-Taxed?
SSRN Electronic Journal, 2017Using data from several sources, we show that the vast majority of corporate income is not double-taxed in the United States. We estimate that the taxable share of U.S. corporate equity has declined dramatically in recent years, from over 80 percent in 1965 to about 30 percent at present.
Leonard E. Burman +2 more
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Changing views of the corporate income tax [PDF]
National Tax Journal, 1995 Summarizes competing theories of corporate income taxation and considers, in nontechnical terms, the nature and impact of the tax. Focuses on the effects of double taxation of corporate-source income on the cost of corporate capital and looks at the "new" and "old" views of corporate tax.
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Japan's Corporate Income Tax: Facts, Issues and Reform Options
Social Science Research Network, 2014This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 ...
R. Mooij, I. Saito
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