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The Corporate Income Tax System: Overview and Options for Reform [PDF]
, 2014 [Excerpt] The corporate income tax system has been a focus of many recent debates about tax reform and the economy. Many economists and policymakers argue that reform of the corporate income tax system is needed, although a variety of rationales on why ...
Keightley, Mark P, Sherlock, Molly F
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Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects
Frontiers in Environmental Science, 2022 Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax
Ping Feng +3 more
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Jurnal Akuntansi Kontemporer, 2020 Tax is one of the most important fund for our country. That is why our government try to improve its revenue from taxes. However, some companies see taxes as something they should avoid, so that is why they do tax avoidance. For determine tax avoid-ance,
Nadya Ingrida Theruty +1 more
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Frontiers in Environmental Science, 2023 This study estimates the effect of environmental tax legislation on air pollution, using the implementation of China’s Environmental Protection Tax Law (EPTL) as a quasi-natural experiment.
Wenliang Tang, Xue Yang, Xue Yang
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Does capital bear the burden of local corporate taxes? Evidence from Germany
Journal of Government and Economics, 2023 Exploiting the German 2008 tax reform we employ an event study design to assess the effects of local corporate taxes on stock prices. We match firms to the local tax rates at their respective headquarters and analyze the differential stock market ...
Aria Ardalan +3 more
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Journal of Government and EconomicsThis study defines tax aggressiveness as the extent to which a firm uses interest expense to shield income from tax. Focusing on the period surrounding the debt-to-equity cap reform that restricts the debt tax benefit, we investigate two primary ...
Timbul Parasian Hutahean +3 more
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Farm Machinery Investment and the Tax Reform Act of 1986
Journal of Agricultural and Resource Economics, 1992 The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in ...
Michael LeBlanc +3 more
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TAX SYSTEM REFORM AS A CHALLENGE TO ECONOMIC REFORM: A CASE STUDY OF JORDAN
Экономика региона, 2023 Governments care about the tax system and pay attention to it not as a tool for collecting money, but rather as a tool of economic reform, so that taxes achieve their financial, economic and social goals, and then achieve tax justice and protect the ...
Санаа Масвадех
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Executive Compensation Reform and the Limits of Tax Policy [PDF]
, 2004 The American Jobs Creation Act of 2004 includes a major attempt to reform the tax rules for deferred compensation arrangements covering corporate managers. This paper examines the tax policy and corporate-governance policy objectives of the reform effort,
Doran, Michael
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Tax reform in Central and Eastern Europe [PDF]
Russian Journal of EconomicsThis paper analyzes the evolution of tax systems in the countries of Central and Eastern Europe and the former Soviet Union during the transition from centrally planned to market economies.
Michael Alexeev, Robert Conrad
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