Results 281 to 290 of about 166,061 (334)

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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Effects of temporary corporate income tax cuts: Evidence from Vietnam

, 2020
Using a quasi-experimental design and panel data from 2004 to 2014, I estimate how temporary 30% corporate income tax cuts affected firm investment, employment, profits, and tax revenue during the Global Financial Crisis in Vietnam.
Anh Pham
semanticscholar   +1 more source

Club convergence in the corporate income tax: The case of European effective rates

Physica A: Statistical Mechanics and its Applications, 2019
The 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, Elena Fernández-Rodríguez, Antonio Martínez-Arias, M. J. Presno   +3 more
semanticscholar   +1 more source

THE FUTURE OF THE CORPORATION INCOME TAX

The Journal of Finance, 1956
THE FUTURE of the corporation income tax will be largely determined by the extent to which this levy can meet the standards which modern societies have established for the major components of their respective tax systems. The first objective is, of course, revenue.
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TRADE LIBERALIZATION AND CORPORATE INCOME TAX AVOIDANCE

Economic Inquiry, 2019
We 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
semanticscholar   +1 more source

Is U.S. Corporate Income Double-Taxed?

SSRN Electronic Journal, 2017
Using 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, Kimberly A. Clausing, Lydia Austin   +2 more
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The Incidence of the Corporate Income Tax on Wages: Evidence from Canadian Provinces

The School of Public Policy Publications, 2017
Corporate 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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Japan's Corporate Income Tax: Facts, Issues and Reform Options

Social Science Research Network, 2014
This 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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The Acceleration of Corporate Income Tax Payments

The Journal of Finance, 1956
AN ACCELERATION of corporate income tax payments has been under way since 1951 as the result, first, of the so-called Mills Plan enacted in 1950 and, more recently, of the provisions of the Revenue Code of 1954. The purpose of this study is to (1) describe the pertinent provisions of the tax laws, (2) discuss their effects upon corporate working ...
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Corporate Income Tax Reform: The Neglected Issue of Tax Income [PDF]

Economic Analysis and Policy (EAP), 2005
The 'double taxation' of corporate income is often used as an argument in support of the integration of company and shareholder taxes, as occurred with the introduction of tax imputation in 1987 in Australia. These arguments are based, often implicity, on the premise that the economic incidence of company taxes falls on shareholders receiving dividend ...
Ablett, John, Hart, Neil
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