Results 81 to 90 of about 1,681,737 (336)
The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2012 [Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policymakers argue that reform of the corporate income tax system is needed, although a variety of rationales on why ...
Keightley, Mark P, Sherlock, Molly F
core +2 more sources
The Costs of Corporate Tax Complexity
American Economic Journal: Economic Policy, 2018 Does tax code complexity alter corporate behavior? We investigate this question by studying the decision to claim refunds for tax losses. In a sample of 1.2 million observations from the population of corporate tax returns, only 37 percent of eligible ...
Eric Zwick
semanticscholar +1 more source
Advanced Intelligent Systems, EarlyView.This perspective article considers what computations optical computing can and should enable. Focusing upon free‐space optical computing, it argues that a codesign approach whereby materials, devices, architectures, and algorithms are simultaneously optimized is needed.
Prasad P. Iyer +6 more
wiley +1 more source
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization [PDF]
This paper analyzes the implications of foreign firm ownership and international profit shifting through thin capitalization for corporate tax policy. We consider a model of interjurisdictional tax competition where the corporate tax serves as a backstop
Clemens Fuest, Thomas Hemmelgarn
core
American Journal of Community Psychology, EarlyView.Abstract Violent injuries tend to cluster together geospatially. The discriminatory housing practice of redlining undertaken by the United States federal government in the 1930s has been repeatedly linked with various contemporary community‐level disparities.
Samuel J. West +5 more
wiley +1 more source
The Insistence of Blackness and the Persistence of Antiblackness in Ireland
Australian Journal of Social Issues, EarlyView.ABSTRACT This paper positions Ireland as a critical site for examining the insistence of blackness and an antiblackness created and sustained through Irish ethnonationalist imaginaries and exclusionary processes. Drawing on connected sociologies and Irish Black Studies, this enquiry argues that antiblackness in Ireland operates as a generational force,
Philomena Mullen
wiley +1 more source
International Corporate Tax Rate Comparisons and Policy Implications [PDF]
, 2014 [Excerpt] This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue,
Gravelle, Jane G
core +2 more sources
The Role of Headquarters Firms in Multinational Profit Shifting Strategies [PDF]
, 2010 This paper stresses the special role of multinational headquarters in corporate profit shifting strategies. Using a large panel of European firms, we show that multinational enterprises (MNEs) are reluctant to shift profits away from their headquarters ...
Dischinger, Matthias, Riedel, Nadine
core +2 more sources
Australian Journal of Social Issues, EarlyView.ABSTRACT Robust measurement of disadvantage is essential to identifying and addressing inequities in children's development. We tested how a multidimensional framework of child disadvantage performed relative to a traditional socioeconomic position (SEP) approach to predict developmental outcomes.
Wei Hong +7 more
wiley +1 more source
Corporate Taxation and Investment: The Case of the Split Rate Corporate Tax System in Macedonia
Economic Analysis, 2018 The majority of experts agree that taxes are distortionary in nature. This is relatively true for all of the different groups of taxes, but for the corporate taxes is exceptionallyobvious.
Ilija Gruevski, Stevan Gaber
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