Results 21 to 30 of about 621,219 (288)
The 2019 Tax Competitiveness Report: Canada’s Investment and Growth Challenge
The School of Public Policy Publications, 2020 Over two decades, Canada gradually made its tax regime highly competitive by lowering its federal-provincial corporate income tax rate and working to improve tax neutrality and broaden its corporate tax base. That has changed.
Jack Mintz, Philip Bazel
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The effect of stock market pressure on the tradeoff between corporate and shareholders’ tax benefits
China Journal of Accounting Research, 2015 The Taiwanese government offers firms that invest in qualified projects in emerging high-tech industries two mutually exclusive tax incentives—a corporate 5-year tax exemption or shareholder investment tax credits.
Ming-Chin Chen
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European States in a Bout of Corporate Tax Competition
Journal of Competitiveness, 2019 In the corporate environment, globalization supports possibilities of mobile bases transfers among states and therefore changes in the taxable income. Differences in tax systems as well as in the level of corporate income tax revenues deserve attention ...
Anna Banociova, Slavomira Tahlova
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Journal of Business Management and Accounting, 2023 Studies relating to tax compliance disclose that there is much likelihood of the corporate tax compliance behaviour getting influenced by the tax compliance behaviour of the in-house tax professionals.
Nivakan Sritharan +3 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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Financing corporate tax cuts with shareholder taxes
Quantitative Economics, 2022 We study the aggregate and distributional consequences of replacing corporate profit taxes with shareholder taxes, namely taxes on dividends and capital gains, in a setting with incomplete markets and heterogeneity at both the household and the firm level. The reform yields distributional gains with a large majority of households benefiting.
Anagnostopoulos, Alexis +2 more
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The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden.
Jan Široký +2 more
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Corporate tax avoidance: a systematic literature review and future research directions [PDF]
LBS Journal of Management & Research, 2023 Purpose – The increased interest among academicians to explore more about tax management behavior is evident in the literature on corporate tax avoidance.
Anshu Duhoon, Mohinder Singh
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International Tax Reform: Hearing Before the S. Comm. on Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg) [PDF]
, 2017 Lowering the corporate income tax rate and moving to a territorial system are important to maintain U.S. prosperity and improve growth prospects for our economy. The U.S. cannot stand apart from corporate tax competition in a globalized economy.
Grinberg, Itai
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Corporate Tax Aggressiveness and Corporate Investment Expenditure in Nigeria and Ghana
Econometric Research in Finance, 2022 This paper analyzes the effect of cash flow from corporate tax aggressiveness on corporate investment expenditure in Nigeria and Ghana from 2010 to 2017.
Ifeanyi Francis Osegbue +3 more
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