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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
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Impact of management’s irrational expectations on corporate tax avoidance: A mediating effect based on level of risk-taking [PDF]
Frontiers in Psychology, 2022 Frequent tax avoidance incidents have caused huge losses to corporate reputation and corporate value. Research is required on whether and how the irrational judgment of management, a powerful factor in corporate decision-making, affects corporate tax ...
Lingyu Li, Qing Wu
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On Corporate Tax Asymmetries and Neutrality [PDF]
SSRN Electronic Journal, 2001 Abstract This article discusses the effects of corporate tax asymmetries under investment irreversibility. We introduce a tax scheme where the tax base is given by the firm's return net of a rate of relief. When the firm's return is less than the imputation rate, however, no tax refunds are allowed.
Paolo M. Panteghini
openalex +7 more sources
Competitio, 2021 : The corporate tax system is easy to manipulate in modern economies, with high explicit and implicit costs of maintaining it. Attempts to reform it have been unsuccessful, with aggressive tax planning and tax evasion gaining ground at the international ...
László Török
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Corporate Risk, Cost Shifting, and Tax Avoidance
Jurnal Akuntansi, 2021 This study aims to investigate relationship between corporate risk, cost shifting, and tax avoidance. Using 50 companies of all manufacturing companies listed in Indonesian Stock Exchange, we try to investigate a corporate risk, cost shifting and tax ...
I Nyoman Agus Wijaya +3 more
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The effect of company size, corporate social responsibility and corporate governance on tax aggressiveness during the Covid 19 pandemic [PDF]
New Applied Studies in Management, Economics & Accounting, 2023 This study aims to determine and analyze the effect of company size, corporate social responsibility, and corporate governance on tax aggressiveness. This study includes five independent variables, namely company size, corporate social responsibility ...
Susilawati Indah, Sekar Mayangsari
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Tax Socialization For Corporate Taxpayer, Is It Important?
Jurnal Akuntansi, 2023 Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study
Petrus Paternus Wogo +2 more
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SSRN Electronic Journal, 2007 Following Meade (1978), we reconsider issues in the design of taxes on corporate income. We outline developments in economies and in economic thought over the last thirty years, and investigate how these developments should affect the design of taxes on corporate income.
Michael Devereux +2 more
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Corporate tax harmonization in the EU [PDF]
Economic Policy, 2010 This paper explores the economic consequences of proposed EU reforms for a common consolidated corporate tax base. The reforms replace separate accounting with formula apportionment as a way to allocate corporate tax bases across countries. To assess the economic implications, we use a numerical computable general equilibrium (CGE) model for Europe. It
Michael Devereux +8 more
openaire +7 more sources
Simplifying and Improving: Revisiting Bulgaria's Revenue Forecasting Models [PDF]
Economic Thought, 2023, 20 (6), 2023 In the thirty years since the end of real socialism, Bulgaria's went from having a rather radically 'different' tax system to adopting flat-rate taxation with marginal tax rates that fell from figures as high as 40% to 10% for both the corporate-income tax and the personal-income tax.
arxiv +1 more source