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Tax asymmetries and corporate income tax reform [PDF]
, 1986 This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax ...
Saman Majd, Stewart C. Myers
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The design of corporate tax structures
Mathematical Programming, 2003zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Simon Christofides +2 more
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THE FUTURE OF THE CORPORATION INCOME TAX
The Journal of Finance, 1956THE FUTURE of the corporation income tax will be largely determined by the extent to which this levy can meet the standards which modern societies have established for the major components of their respective tax systems. The first objective is, of course, revenue.
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Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases
SSRN Electronic Journal, 2023Eric Heiser +2 more
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Advertising, Profits, and Corporate Taxes
The Review of Economics and Statistics, 1969SOME of the highest profit rates appear in industries that advertise heavily. These high earnings have been attributed to barriers to entry associated with product differentiation [2, 6]. A possible alternative explanation is that the treatment of long-lived advertising as current expenses leads firms that invest heavily in such intangibles to ...
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Corporate site visit and tax avoidance: The effects of monitoring and tax knowledge dissemination
Journal of Corporate Finance, 2023Bingxuan Lin
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CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA
Journal of Economic Surveys, 2020Fangjun Wang
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Tax enforcement and corporate financial irregularities: Evidence from China
International Review of Financial Analysis, 2023Caiquan Bai
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