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Tax Havens: Conduits for Corporate Tax Malfeasance
SSRN Electronic Journal, 2014Purpose This paper is an effort to demystify tax havens – what they mean, what they offer and why they are harmful. It offers a detailed analysis of abusive tax planning by multinational corporations, involving the use of tax havens, shedding light on how corporations use “egregious” tax-sheltering techniques right from their incorporation to avoid ...
Akanksha Jalan, R. Vaidyanathan
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Corporate tax and corporate welfare
2023The tax system is not simply about raising revenues; it is also about distributing favours and picking winners. Many of the ‘penalties’ but also rewards of the tax system over the past few decades have been distributed disproportionately to big business, coinciding with increases in other types of corporate welfare. This chapter focuses on the issue of
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Corporation Tax Shifting: A Response
Journal of Political Economy, 1970We welcome the growing interest in empirical approaches to corporation tax incidence, of which the recent paper by Cragg, Harberger, and Mieszkowski (1967; referred to below as C-H-M) is the latest evidence. In evaluating our earlier results (Krzyzaniak and Musgrave 1963), the authors claim to have shown "unequivocally that the KrzyzaniakMusgrave ...
Krzyzaniak, Marian, Musgrave, Richard A
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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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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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Tax Avoidance Through Corporate Accounting: Insights for Corporate Tax Bases
SSRN Electronic Journal, 2023Eric Heiser +2 more
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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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