Results 101 to 110 of about 590,391 (147)
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008 [PDF]
The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income ...
Finke, Katharina +3 more
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The Impact of Federal and State Income Taxes on Timber Income in the Northeast and Midwest Following the 1986 Tax Reform Act [PDF]
, 1996 William C. Siegel +4 more
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Tax Asymmetries and Corporate Income Tax Reform [PDF]
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal.
Saman Majd, Stewart C. Myers
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Social Security Tax Reform and Unemployment: A General Equilibrium Analysis for France [PDF]
, 1997 International Monetary Fund
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Estimating dynamic income responses to tax reforms: Swedish evidence [PDF]
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates ...
Holmlund, Bertil, Söderström, Martin
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The Corporate Income Tax: international trends and options for fundamental reform [PDF]
This paper discusses the future of the corporate income tax in an integrating world economy. The first part of the paper reviews some important trends in corporate taxation across the OECD area.
Michael P. Devereux +1 more
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The distributional consequences of a tax reform on a VAT for Pakistan [PDF]
To what extent do rich or poor lose or gain from different tax reform packages ? The authors compare the consequences of different options by analyzing actual patterns of consumption and production.
Ahmad, Ehtisham, Ludlow, Stephen
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