Results 351 to 360 of about 986,730 (383)

Ethics of Corporate Taxation: A Systematic Literature Review

Handbook of Business Legitimacy, 2020
Francesco Scarpa, Silvana Signori
semanticscholar   +1 more source

Taxation and Corporation Finance [PDF]

, 1980
This paper analyzes the effects of the federal tax structure on corporate financial and investment behavior. We first develop a model of corporate behavior given taxes, taking into account both uncertainty and costs of bankruptcy. Simpler models abstracting from bankruptcy costs had clear counterfactual implications. The forecasts from our model proved
Roger H. Gordon, Burton G. Malkiel
openaire  

Corporate Taxation and Leasing

The Journal of Financial and Quantitative Analysis, 1986
It is shown that the existing tax law with its incomplete tax-loss offset will often lead to leasing contracts being advantageous to firms. This result obtains even if firms are in the same tax bracket and have the same probability of having positive taxable income. I. Introduction Most of the existing literature on leasing draws the conclusion that if
openaire   +1 more source

Basic Corporate Taxation

Michigan Law Review, 1971
John C. Chommie, Douglas A. Kahn
openaire   +1 more source

Escapism FDI from developed economies: The role of regulatory context and corporate taxation

International Business Review, 2019
Constantina Kottaridi, Dimitris Giakoulas, D. Manolopoulos   +2 more
semanticscholar   +1 more source

Anglo-American Corporate Taxation

2011
The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends
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Principles of Corporate Taxation

2001
AbstractDescribes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, integration problems between the corporate and individual income taxes, incidence of the tax and so on.
openaire   +1 more source

The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions

, 2017
Kathleen Andries, John Gallemore, M. Jacob   +2 more
semanticscholar   +1 more source

Optimal Capital Structure Under Corporate and Personal Taxation

, 1980
H. DeAngelo, Ronald W. Masulis
semanticscholar   +1 more source

The effect of international income shifting on the link between real investment and corporate taxation

Journal of International Accounting, Auditing and Taxation, 2019
M. Marques, C. Pinho, Tânia Menezes Montenegro   +2 more
semanticscholar   +1 more source