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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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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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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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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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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.
Alan Auerbach +2 more
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Corporate Tax Planning: ESG and Corporate Tax Planning
Canadian Tax Journal/Revue fiscale canadienne, 2023 Environmental, social, and governance (ESG) is a framework for considering certain risks and opportunities applicable to a company. Investors, and increasingly regulators, are requiring disclosure of certain ESG-related metrics and data. Some of these data reflect the externalities that a company creates with respect to the environment and to society ...
Katerina Ignatova +1 more
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The Effect of Corporate Income Tax of Agricultural Companies on National Budget ‒ the Case of the Slovak Republic [PDF]
Amfiteatru Economic, 2021 Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g.
Juraj Chebeň +3 more
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Corporate taxes and corporate social responsibility
Journal of Corporate Finance, 2020 This paper examines the impact of corporate taxes on firms’ corporate social responsibility (CSR), by exploiting the staggered changes in corporate taxes across U.S. states as a quasi-natural experiment. Firms enhance CSR performance significantly following tax cuts, but they do not reduce CSR in response to tax increases, consistent with the rigidity ...
Xin Chang +3 more
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Corporate tax planning, the use of SPV, board independence, and firm value
Jurnal Ekonomi dan Bisnis, 2023 Although many studies discuss the significant role of special purpose vehicles (SPVs) in the corporate tax planning context, no prior empirical research exists on the value relevance of such use. Our study fills the gap by investigating the impact of the
Iman Sofian Suriawinata, Siti Almurni
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