Results 41 to 50 of about 2,051,610 (416)
Profit Shifting and International Tax Reforms [PDF]
arXiv, 2022 International taxation rules are outdated, allowing multinationals to shift profits to tax havens. This paper examines how tax reforms affect profit shifting and cross-country welfare. We propose a model that separates real economic profits from paper profits, introducing 'triangle identities' to estimate bilateral profit-shifting flows.
arxiv
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
core +6 more sources
The Macroeconomic Effects of Corporate Tax Reforms [PDF]
arXiv, 2021 This paper extends a standard general equilibrium framework with a corporate tax code featuring two key elements: tax depreciation policy and the distinction between c-corporations and pass-through businesses. In the model, the stimulative effect of a tax rate cut on c-corporations is smaller when tax depreciation policy is accelerated, and is further ...
arxiv
Is This Tax Reform, or Just Confusion?
Journal of Economic Perspectives, 2018 Based on the experience of recent decades, the United States apparently musters the political will to change its tax system comprehensively about every 30 years, so it seems especially important to get it right when the chance arises. Based on the strong
J. Slemrod
semanticscholar +1 more source
The Impact of China’s Tax Policy Reform on the Gap between Rich and Poor [PDF]
SHS Web of ConferencesCommon prosperity is the goal that the Chinese government is constantly striving for, and the reform of the tax system is the only way to achieve this goal.
Liu Lin
doaj +1 more source
Profit Shifting of Multinational Corporations Worldwide [PDF]
arXiv, 2022 We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over \$850 billion in profits in 2017, primarily to countries with effective tax rates below 10\%.
arxiv
Structural Adjustment Policies and the Role of Tax Reform
Asian Development Review, 1993 Tax reform is hardly a new area in the economic agenda of developing countries. Gillis points out that there has been over 100 attempts at tax reform in developing countries since 1945.
Benjamin E. Diokno
doaj +1 more source
, 2018 Massive dollars shuttled back and forth among firms on the twisted path to and passage of the 2017 tax reform. Prices of individual stocks responded to the difference between initial and revised expectations.
A. Wagner +2 more
semanticscholar +1 more source
National Municipal Review, 1920 AbstractIn an effort to patch up the uniform general property tax Indiana further centralized her tax administration. The law of 1919 has been made a campaign issue, especially that feature which gave the state board power to review local tax rates and expenditures.
openaire +3 more sources
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
doaj +1 more source