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corporate income tax

The Emerging Consensus for Cutting the Corporate Income Tax Rate

The Emerging Consensus for Cutting the Corporate Income Tax Rate

... perspective, the United States could be seen as a low-CIT nation. Nonetheless, the general sense that the United States is a high-tax environment for corporations seems to have set in, and the impression seems to ...

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Measuring the Effects of Corporate Tax on Corporate Income: The Role of Corporate Income Tax Incentives at Regimanuel Gray (Ghana) Ltd

Measuring the Effects of Corporate Tax on Corporate Income: The Role of Corporate Income Tax Incentives at Regimanuel Gray (Ghana) Ltd

... a corporate income tax incentive to induce supplementary inventors to create low-income housing, it is not clear whether this dogma has been ...the corporate in- come tax ...

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Classification of EU Countries in the Context of Corporate Income Tax

Classification of EU Countries in the Context of Corporate Income Tax

... influencing corporate tax liability in the EU countries, we attempted to clarify the national specifics in the individual ...the corporate income tax. The average tax rate in ...

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The analysis of the impact of corporate income tax on investment in Nigeria

The analysis of the impact of corporate income tax on investment in Nigeria

... profits. Corporate tax as currently applied is not a tax on pure profits or economic ...the corporate tax in its current form does distort economic decision making, which can reduce ...

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EXPLAIN CORPORATE INCOME TAX REFORMS

EXPLAIN CORPORATE INCOME TAX REFORMS

... from corporate income taxes have grown in smaller ...shows corporate income tax revenue as a proportion of GDP for each country in 1965, 1982 and ...from corporate income ...

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The Corporate Income Tax: An Entrepreneurial Perspective

The Corporate Income Tax: An Entrepreneurial Perspective

... by corporate taxation in the Austrian context of un certainty? Answering to this question requires a clear stand on the nature of en ...the tax cannot modify its level. Only a 100 percent corporate ...

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Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece

Corporate Income Tax Compliance Costs and their Determinants: Evidence from Greece

... of tax compliance costs, especially for countries, such as Greece, that were significantly affected by the economic and financial ...examined income tax compliance costs in ...the corporate ...

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Fiscal Correction Effect to Commercial Financial Statements for Corporate Income Tax

Fiscal Correction Effect to Commercial Financial Statements for Corporate Income Tax

... taxable income in the form of fiscal correction, which can be categorized into two groups: permanent differences and temporary ...on corporate income tax either partially or ...on ...

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The Ethics of the Corporate Income Tax

The Ethics of the Corporate Income Tax

... sound tax code? First, in discussions to tax or not to tax corporations play the ethical trump card of the fundamentally immorality of the tax: it lets workers, probably especially the poorest ...

9

Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy

Tax Evasion and Optimal Corporate Income Tax Rates in a Growing Economy

... of tax evasion and growth, we should refer to Chen (2003) and Kafkalas et ...investigate tax evasion by household-firms in Barro’s (1990) type model, in which government incurs inspection expenditure to ...

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50 years of EU corporate income tax harmonization initiatives: is Enhanced Cooperation the solution?

50 years of EU corporate income tax harmonization initiatives: is Enhanced Cooperation the solution?

... of tax competition is desirable to “tame the ...of tax base flight the government can freely extract resources from the citizens for its own ...argument, tax competition might help the government in ...

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The dual corporate income tax in China: the impact of unification

The dual corporate income tax in China: the impact of unification

... The difference in tax burdens has brought about several disadvantages that need to be addressed. In this context, the unification of the income tax rate is an essential reform. The main (nontax) ...

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Executive Compensation and Corporate Income Tax: A Question of Societal Equity

Executive Compensation and Corporate Income Tax: A Question of Societal Equity

... in income tax in ...year. Tax cuts and other generous corporate tax measures do not seem to have had the expected ...that corporate tax cuts are not in any way beneficial ...

10

The corporate income tax in the open economy: incidence and profit shifting

The corporate income tax in the open economy: incidence and profit shifting

... some tax haven ...the corporate group has more than 2, 3, 4, or 30 low-tax offshore ...total tax liabilities divided by total ...of tax havens on the marginal ...30 tax haven ...

197

(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

(In)efficiency of corporate income tax expenditures on underdeveloped areas of special tax treatment in Croatia

... various tax expenditures by the tax authorities, mostly in co- rporate income taxation (CIT), in order to kick start development in areas affected by the war as well as in economically underdeveloped ...

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The Recent Corporate Income Tax Reform Proposals in Canada and the United States

The Recent Corporate Income Tax Reform Proposals in Canada and the United States

... Under the current systems, the real effective tax rate on investment in machinery and equipment in manufacturing is several percentage points lower in Canada than it is the United States[r] ...

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Analysis on China's equipment manufacturing security issues based on industrial control

Analysis on China's equipment manufacturing security issues based on industrial control

... for income tax ...deferred income tax to get the current corporate income tax ...expense. Income tax expense will reduce current net ...net ...

7

Corporate Tax Cuts and Economic Growth

Corporate Tax Cuts and Economic Growth

... of corporate taxes on macroeconomic growth is ...that corporate tax is harmful for ...the corporate income tax rate raises real GDP per capita by ...the corporate ...

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ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC

ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC

... added tax) tax gap but very few relevant studies that deal with the corporate income tax ...billion tax gap and CZK 12.5 billion corporate tax revenue gain caused ...

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An Analysis Of The Relationship Between Accounting And Corporation Income Taxation: An Empirical Study In Vietnam

An Analysis Of The Relationship Between Accounting And Corporation Income Taxation: An Empirical Study In Vietnam

... current corporate income tax expense (A/c 8211, A/c 3334) Record corporate income tax expense or income in related accounts (A/c8212, A/c 243, A/c 347) Determine, compare ...

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