Designing a 21st Century Corporate Tax — An Advance U.S. Minimum Tax on Foreign Income and Other Measures to Protect the Base [PDF]
, 2015 The 21st Century has seen unprecedented levels of corporate tax aggressiveness and avoidance. This Article continues our exploration of second-best international tax reforms that would protect the U.S.
Shay, Stephen +2 more
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CITY TAXES AND PROPERTY TAX BASES [PDF]
National Tax Journal, 1988 This paper investigates the simultaneous relationship between tax rates and city property tax bases using data for 86 large U.S. cities in 1967, 1972, 1977, and 1982. We find that a 10 percent increase in the city's property tax rate decreases the city's tax base by about 1.5 percent.
Ladd, Helen F., Bradbury, Katharine L.
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The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries [PDF]
, 2013 This thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country ...
Ali, Eid Ashry Gaber
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The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base [PDF]
, 2012 Several recent analyses have suggested that the revenue-maximizing corporate tax rate resides in the low-30's. We challenge this result by re-examining this relationship using a new compilation of changes in corporate tax base definitions for OECD countries between 1980 and 2004.
Laura Kawano, Joel Slemrod
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The Power to Pass on Taxes - A Test for Tax Shifting Based on Observables [PDF]
SSRN Electronic Journal, 2013 Since gasoline has a relatively inelastic demand, raising government revenue via gasoline taxes could appear appropriate as it entails a relatively small deadweight loss. However, gasoline retail is generally a highly concentrated market, hence the assumption of perfect competition when considering tax incidence might be misleading.
Mario Jametti +2 more
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Reforms to the Israeli income tax
Research Papers in Economics and Finance, 2023 Income tax is a major component of state revenues, earmarked to finance the services provided by the government. Income taxes have a significant impact, among other things, on economic growth and income distribution. According to economic theory,
Beny Tzarfati
doaj +1 more source
Tax on Withdrawn Capital: Accounting and Reporting Issues [PDF]
Облік і фінанси, 2019 Recently, officials have been talking a lot about such a legislative initiative as tax on withdrawn capital, which should replace income tax. The income tax is different from the tax on the withdrawn capital (distributed profit) by the tax base. Although
Oleksandr Malyshkin, Anna Schulipa
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Investigating the Effects of Stock Earnings and Bank Deposits Tax Shocks in the Context of Keynesian Dynamic Stochastic General Equilibrium [PDF]
سیاستگذاری اقتصادی, 2022 Introduction: In most countries, government expenditures are provided from tax revenues. But, in Iran, government budget depends on oil revenues. In other words, various economic activities in Iran such as bank deposits interest and stock earnings are ...
Ahmad Gholami +2 more
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A tax proposal for a cash flow corporate tax
Intangible Capital, 2013 Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the ...
Lourdes Jerez Barroso +1 more
doaj +1 more source
The Effect of Corporate Income Tax of Agricultural Companies on National Budget ‒ the Case of the Slovak Republic [PDF]
Amfiteatru Economic, 2021 Corporate income tax significantly affects the overall amount of government tax revenue. In spite of the attention being paid to many macroeconomic indicators (e.g.
Juraj Chebeň +3 more
doaj +1 more source