Results 61 to 70 of about 591,796 (238)
The Disappearing State Corporate Income Tax [PDF]
, 2004 This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel ...
David L. Sjoquist +3 more
core +1 more source
Tax Reductions Applicable to Corporate Income Tax in Romania
CECCAR Business ReviewAfter performing all the necessary calculations to determine the tax result and implicitly the corporate income tax, the accounting professionals must know the exemptions applicable in Romania regarding the reduction of certain amounts directly from the ...
Elena STĂNCIULESCU
doaj +1 more source
(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
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization [PDF]
This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop
Clemens Fuest, Thomas Hemmelgarn
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 +1 more source
Keberlanjutan, 2019 The purpose of this study was to analyze the comparison of the application of the Net Method method and the Gross-up Method in the calculation of Article 21 Income Tax and find out which method was the most efficient used to save how much the Corporate ...
Imar Halimah
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
Improving Russia’s Tax System in 2024: Сross-country Comparisons and Regional Projection [PDF]
Финансовый журналThe article discusses the additional adjustment of the tax system carried out in the Russian Federation in 2024, primarily in terms of changes in the rates of corporate income tax and personal income tax. Based on the analysis, a conclusion is made about
Vladimir V. Klimanov, Anna A. Mikhaylova
doaj +1 more source
What Does it Cost Society to Raise a Dollar of Tax Revenue? The Marginal Cost of Public Funds [PDF]
The marginal cost of public funds measures the welfare loss a society incurs in raising an additional dollar of tax revenue. Tax increases distort economic decisions and erode tax bases because of tax avoidance and tax evasion by taxpayers.
Bev Dahlby, Ergete Ferede
core
The Analysis of Corporate Tax and Personal Income Tax in European Countries [PDF]
Problemi Ekonomiki, 2017 The aim of the article is to reveal the relationship between the rates of corporate tax and personal income tax and the pace of economic development.
Telnova Hanna V.
doaj