Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends [PDF]
Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the ...
Randall Morck
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Malaysian corporate taxation (Incorporating 2020 Budget)
, 2020 This Malaysian Corporate Taxation book is prepared specifically for students undertaking Advanced Malaysian Taxation course in Universiti Utara Malaysia. The contents of this book cover advanced taxation topics based on Budget 2020.
Derashid, Chek +5 more
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Corporate Income Taxation of Multinationals and Fiscal Equalization [PDF]
This paper investigates the eect of scal equalization on the efficiency properties of corporate income tax rates chosen by symmetric countries in a Nash tax competition game under the taxation principles of Separate Accounting and Formula Apportionment ...
Marco Runkel, Caterina Liesegang
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Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data [PDF]
We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a ...
Steiner, Viktor, Dwenger, Nadja
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Methods of Mitigating Double Taxation [PDF]
This paper presents a comprehensive overview of existing methods of mitigating double taxation of corporate income within a standard cost of capital model.
Lindhe, Tobias
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Globalization and Corporate Taxation
IMF Working Papers, 2012 This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced
Manmohan S. Kumar, Dennis P. Quinn
openaire +3 more sources
Business Taxation, Corporate Finance and Economic Performance [PDF]
This survey of recent research in corporate finance discusses how business taxes, subsidies as well as a country's institutional development affect several important decision margins of heterogeneous firms.
Christian Keuschnigg, Evelyn Ribi
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Corporate Taxation and the Welfare State [PDF]
The paper compares the impact of corporate taxation and social insurance on foreign direct investment (FDI) and unemployment. Four main results are derived: (i) the optimal size of the welfare state depends on the degree of risk-aversion and the ...
Christian Keuschnigg
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Dividend taxation and Corporate investment: A comparative study between the classical system and imputation system of dividend taxation in the United States and Australia. [PDF]
In recent times a number of countries initiated some important tax reforms to eliminate the distortions of double taxation. In this context, Australia adopted a dividend imputation system in 1987, while the US employed the 1986 Tax Reform Act (TRA).
Bhavish Jugurnath +2 more
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The Impact of Taxation on Economic Growth: Case Study of OECD Countries
Review of Economic Perspectives, 2015 The aim of this paper is to evaluate the impact of individual types of taxes on the economic growth by utilizing regression analysis on the OECD countries for the period of 2000–2011.
Macek Rudolf
doaj +1 more source