Results 81 to 90 of about 591,796 (238)

Integrating the Corporate Income Tax? [PDF]

The American Journal of Comparative Law, 1983
Now that the late 1970s debate in the U.S. about the policy questions involved in "integrating" the corporate income tax with the individual shareholder income tax has quieted, and the activity in many nations to adopt some form of integration has slowed, it seems time for a good, reflective and technically masterful book on the subject.
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Recent trends in corporate income tax [PDF]

The article describes the recent international developments regarding the corporate income tax and the way in which the Belgian government is trying to respond. For this purpose, it begins by discussing the various indicators which measure the tax burden
K. Van Cauter, L. Van Meensel
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Incidence of the WTO Anti-Discrimination Rules on Corporation Income Taxation [PDF]

Many countries with free trade zones or export processing zones now exempt from corporate income taxation the income of firms exporting from these areas.
Glenn Jenkins, Hatice Jenkins
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Corporate and Personal Income Tax Declarations [PDF]

Decisions by firms and individuals on the extent of their tax payments have generally been treated as separate choices. Empirically, a positive relationship between corporate and personal income tax evasion can be observed.
Laszlo Goerke
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Income Tax Reform under CTRP: A Taxing Problem [PDF]

This issue evaluates the two proposed version of the Income Tax Bill in terms of revenue generation, economic efficiency and equity. It also attempts to combine the better features of these two versions in an alternative proposal.Comprehensive Tax Reform
Manasan, Rosario G.
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Consumption Tax Options for California [PDF]

, 2011
Reviews concerns about the state's current tax system and evaluates potential consumption-based tax reforms, including retail sales tax reform, corporate income tax reform, gross receipts tax, value added tax, and sales-apportioned tax on value ...
Alan J. Auerbach
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Taxation of Income from Selling Property: Changes of New Income Tax Law Draft

International Journal of Public Finance, 2016
There are provisions in Income Tax Law No. 193 and Corporate Tax Law No. 5520 on the nature and taxation of income that real and legal persons acquire from real estate sales.
Canatay HACIKÖYLÜ
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Alternative State Business Tax Systems:A Comparison of State Income and Gross Receipts Taxes - Brief [PDF]

, 2007
This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax.
Edward Sennoga, Laura Wheeler
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Methods and rates used to compare corporate tax burden

Littera Scripta, 2011
Tax burden is an important factor in investor’s decisions about the allocation of investment. Several methods and rates can be used for comparison of corporate taxation.
Irena Szarowská
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Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting [PDF]

Several recent papers argue that corporate income taxes should not be used by small, open economies. With capital mobility, the burden of the tax falls on fixed factors (e.g., labor), and the tax system is more efficient if labor is taxed directly ...
Jeffrey K. MacKie-Mason, Roger H. Gordon
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