Results 11 to 20 of about 551,360 (385)
Corporate income tax reforms and international tax competition [PDF]
Economic Policy, 2002 This paper analyses the development of taxes on corporate income in EU and G7 countries over the last two decades. We establish a number of stylized facts about their development.
M. Devereux +2 more
semanticscholar +5 more sources
Federal Corporate Income Taxes [PDF]
The Yale Law Journal, 1922 W. M. J. Williams, E. E. Rossmoore
openalex +3 more sources
Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Today taxes play a very important role, provide financial resources to the state budget and ensure its proper functioning. Taxes are the most important source of state income.
Tomasz Słapczyński
doaj +12 more sources
The effect of income and expense shifting on the corporate income tax evasion [PDF]
Central European Management Journal, 2023 Purpose – This paper aims to present a study on the effect of income and expense shifting on the corporate income tax evasion – an example of intentional noncompliance practiced by tax agents.
Sabina Kołodziej +2 more
doaj +1 more source
Cogent Business & Management, 2023 This article finds the impact of corporate income tax and asset turnover on financial performance of the corporate sector with panel data in Pakistan. Panel data of sixteen non-financial firms listed in Pakistan Stock Exchange during the time period from
N. Ahmad +3 more
semanticscholar +1 more source
Effect of Corporate and Dividend Income Tax Rates on Bank Capital
International Research Journal of Business Studies, 2022 The study uses quantitative method to estimate the effect of Corporate- and Dividend-Income-Tax rates on Total-Bank-Capital, Tier-1-Bank-Capital, and Tier-2-Bank-Capital ratios. The samples are banks from ASEAN-4 countries, i.e.
Adrian Teja
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SSRN Electronic Journal, 2007 Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income.
Michael Devereux +2 more
openaire +6 more sources
A Proposal for a "Big Bang" Corporate Tax Reform [PDF]
The School of Public Policy Publications, 2022 To put it in simple terms, Canada’s corporate income tax is a mess. It discourages capital investment most heavily in many service sectors, is highly distortionary and overwhelmingly complex, impeding economic growth.
Jack Mintz
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Simplifying and Improving: Revisiting Bulgaria's Revenue Forecasting Models [PDF]
Economic Thought, 2023, 20 (6), 2023 In the thirty years since the end of real socialism, Bulgaria's went from having a rather radically 'different' tax system to adopting flat-rate taxation with marginal tax rates that fell from figures as high as 40% to 10% for both the corporate-income tax and the personal-income tax.
arxiv +1 more source
Comparative analysis of the effect of tax evasion through tax havens [PDF]
Oditor, 2021 By looking at the most famous tax havens today, we turn our attention to research that will show the real problems and impact of tax havens on tax evasion.
Karavelić Dejan +4 more
doaj +1 more source