The Corporate Income Tax: international trends and options for fundamental reform [PDF]
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Michael P. Devereux +1 more
core
Taxation and the Financial Structure of Foreign Direct Investment [PDF]
The vast increase in foreign assets globally has raised interest in how the home country should tax profits flowing from these investments. Broadly speaking, countries have chosen either to exempt foreign income from taxation or to subject foreign income
Frances Ruane, Padraig Moore
core
On the problematic issues of determining the object of income tax
Теорія і практика правознавства, 2016 The objective of the article by Shorokhova Yuliia Serhiivna «On the problematic issues of determining the object of income tax» is highlighting the problematic issues in defining corporate income tax.
Ю. С. Шорохова
doaj +1 more source
A look into the influence of income tax, as a tool for stimulating economic growth in Nigeria
Хабаршысы. Экономика сериясы, 2022 The study empirically examined the effect of income tax on economic growth in Nigeria. The specific objectives are as follows: to examine how capital gain tax, company income tax and how value added tax effect gross domestic product in Nigeria This ...
F. Olaoye, N. Olaniyan
doaj
Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data [PDF]
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Nadja Dwenger, Viktor Steiner
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The Impact of the Romanian Tax System Optimizing on Sustainable Economic Development [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied InformaticsThe aim of this research is to capture the main changes to the legislation on VAT, microenterprise income tax and corporate income tax and payroll taxes as of 01.01.2024, as well as to capture how these tax measures will impact the entrepreneurial ...
Marian Socoliuc, Mihaela Ionela Socoliuc
doaj +1 more source
Is corporate income tax a withholding tax?
EC Tax Review, 2003 The article comments a decision of the European Court of Justice, where an autonomous interpretation of Art. 5, Paragraph 1, of the Parent - Subsidiary Directive has been adopted. A series of criteria have thus been identified that are suitable to outline the concept of “withholding tax”, which would include any tax which is (a) paid by the ...
openaire +2 more sources
The Impact of Corporate and Personal Income Taxes on the Location of Firms and on Employment: Some Panel Evidence for the Swiss Cantons [PDF]
The impact of corporate income taxes on location decisions of firms is widely debated in the tax competition literature. Tax rate differences across jurisdictions may lead to distortions of firms’ investment decisions.
Gebhard Kirchgässner, Lars P. Feld
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Overview of the Federal Tax System [PDF]
, 2014 The major sources of federal tax revenue are individual income taxes, Social Security and other payroll taxes, corporate income taxes, excise taxes, and estate and gift taxes.
Marples, Donald J, Sherlock, Molly F
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International Tax Reform: Hearing Before the S. Comm. on Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg) [PDF]
, 2017 Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot stand apart from corporate tax competition in a globalized economy.
Grinberg, Itai
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