Results 231 to 240 of about 34,992 (263)
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2005
The paper illustrates the role of employee stock options and the issues that arise in their taxation. It then proceeds to a discussion of the circumstances in which the taxation of stock options is neutral vis-à-vis ordinary salaries, and the ways in which non-neutrality may arise.
GANDULLIA, LUCA, C. Heady
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The paper illustrates the role of employee stock options and the issues that arise in their taxation. It then proceeds to a discussion of the circumstances in which the taxation of stock options is neutral vis-à-vis ordinary salaries, and the ways in which non-neutrality may arise.
GANDULLIA, LUCA, C. Heady
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A Dynamic Measure of the Effective Tax Rate [PDF]
Economics Bulletin, 2003 This article shows how the existing forward-looking measures of the effective tax rate may be biased when firms operate in a dynamic context. Using option pricing techniques we thus propose a measure of the effective tax rate which embodies future business changes.
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OECD Taxation Working Papers, 2018
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to build on a consistent methodological framework covering not only statutory tax rates (STRs) but also many ...
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Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to build on a consistent methodological framework covering not only statutory tax rates (STRs) but also many ...
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Constrained Tax Competition – Empirical Effects of the Minimum Tax Rate on the Tax Rate Distribution
2016The paper explores the effect of a minimum tax rate on the tax policy of jurisdictions competing for investment and business location. The testing ground is the universe of local municipalities in the German federation which enjoy the autonomy to set the tax-rate of the local business tax.
von Schwerin, Axel, Buettner, Thiess
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U.S. Tax Reforms and Their Effects on Average Tax Rates
SSRN Electronic Journal, 2007Tax reforms over the past twenty-five years in the United States have dramatically altered the income tax system with numerous changes in base definitions and tax rates. With all of the changes that have taken place, including the most recent tax cuts in 2001 and 2003, interest in the effect of tax reforms on the distribution of the tax burden is at an
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THE EFFECT OF TAX EVASION ON TAX RATES UNDER LEVIATHAN
National Tax Journal, 1987STARTING Sandmo (1972), with a number Allingham of econoand Sandmo 1972), umber of eco mists have been concerned with the effects of tax rates on tax evasion. Little, if any attention however, has been devoted to examining the effects of tax evasion on tax rates.
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Company tax - effective tax rates on profits
2006Read before the Society, 2 April ...
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Decremental Effective Tax Rate and Tax Aggressiveness
Korean Journal of Taxation Research, 2020Si－Hun Park, Kap－Soon Kim
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What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†
Contemporary Accounting Research, 2022Casey M Schwab +2 more
exaly