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
The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States
American Economic Review, 2013 Karel Mertens, Morten Ravn
semanticscholar +3 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
doaj +1 more source
Characteristic of Entities Subject to Corporate Tax and Structural Analysis of State Tax Revenues [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 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 +1 more source
Average effectiveness of corporate income tax on the example of companies listed on the Belgrade Stock Exchange [PDF]
Anali Ekonomskog fakulteta u Subotici, 2022 The fiscal policy of a country is a crucial source of successful and normal functioning of that country's economy. The implications of fiscal policy can be reflected in both the private and the functioning of the public sector of a country's economy ...
Đaković Miloš +2 more
doaj +1 more source
Jurnal Ilmiah Akuntansi, 2023 The effectiveness of corporate income tax revenue is the ability and ability of the government to collect taxes obtained from corporate income tax according to the applicable rates and based on the amount of tax revenue that has been targeted. This study
I Gede Ary Wirajaya +1 more
doaj +1 more source
The Factors Affecting Corporate Income Tax Non-Compliance: A Case Study in Vietnam
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
semanticscholar +1 more source
European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
doaj +1 more source
Investigation the Existence of Corporate Income Tax Stickiness at the Micro Level [PDF]
مجله دانش حسابداری, 2020 Objective: This article seeks to extend the concept of tax elasticity to corporate tax sensitivity. This issue is interpreted as corporate tax stickiness (changes in the corporate income tax to changes in the net income).
Mojtaba Golmohammadi Shuraki
doaj +1 more source
The Dynamic Effects of Personal and Corporate Income Tax Changes in the United States: Comment
The American Economic Review, 2019 Mertens and Ravn (2013) estimate impulse response functions (IRFs) from income tax changes in a structural vector autoregression (SVAR) by using narrative accounts of tax liability changes as proxy variables.
C. Jentsch, Kurt G. Lunsford
semanticscholar +1 more source