corporate tax
Corporate tax harmonization in the European Union
... the tax systems (e.g. the corporate tax regimes) of the 27 Member ...the corporate tax base, the consolidation of the tax bases incurred in the different Member States and the ...
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Corporate Tax Cuts and Economic Growth
... The corporate income tax cut has an ambiguous growth effect in our model, with one positive effect and two negative effects on economic ...the corporate income tax cut stimulates R&D ...
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Corporate Tax in Europe: Towards convergence?
... in corporate income tax rates around the world (and certainly including Europe), including Slemond (2004) and Devereux et ...of corporate tax rates? Rather than a single measure of central ...
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Corporate Tax Evasion: the Case for Specialists
... of tax evasion at our ...of corporate tax revenues in total tax ...in corporate income taxes in last three years, even as they increased pro…ts,”as Browning (2004) ...
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On the political economy of state corporate tax reforms in the U S
... of tax policy relate to the business ...income tax collection while the opposite is likely to occur in periods of ...income tax relief but also investment credits and several provisions related to ...
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Corporate Inversions: The Migration Of Corporate Tax Revenue
... of tax revenue are lost to our economy because of corporate ...of corporate tax-revenues, tighten restrictions on corporate inversions, and to find ways to collect on defer tax ...
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ESTIMATION OF INTERNATIONAL TAX PLANNING IMPACT ON CORPORATE TAX GAP IN THE CZECH REPUBLIC
... shifting. Corporate tax gap estimation studies concerning the Czech Republic have a very broad range related to the estimated ...the corporate tax revenue loss is approximately CZK ...the ...
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The Substantive Tax Reform Project: Preliminary Findings on the Corporate Tax
... The Substantive Tax Reform Project Preliminary Findings on the Corporate Tax SMU Law Review Volume 22 | Issue 5 Article 2 1968 The Substantive Tax Reform Project Preliminary Findings on the Corporate[.] ...
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Codifying Anti Avoidance Doctrines and Controlling Corporate Tax Shelters
... Codifying Anti Avoidance Doctrines and Controlling Corporate Tax Shelters SMU Law Review Volume 54 | Issue 1 Article 11 2001 Codif ying Anti Avoidance Doctrines and Controlling Corporate Tax Shelters[.] ...
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Corporate Tax, Digitalization and Globalization
... The BEPS Project introduced Action 1 to address the tax challenges of the digital economy. BEPS Action 1, one of the best practices for countries to implement, called for “a realignment of taxation and relevant ...
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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
... betwixt corporate income tax and corporate income is characteristically meas- ured by applying tax provisions to the marginal effective tax rate (METR) of an investment ([25] Zee, ...
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Is Incorporation the Solution to the Enigma of Corporate Tax Residency for International Tax Purposes?
... for corporate residency in an international context does not solely lie in the sense of legal formalism, but also, in time, could lend itself to economic legal ...
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Tax incentives and performance of selected manufacturing firms in Kenya
... The corporate tax rate for resident companies is 30% while non-resident companies are taxed at ...reduced corporate tax ...the corporate tax rate for the listing of Small Medium ...
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Volume 08 Issue 01 (2019) Jan.-Feb. 2019
... this, tax return information is too ag- gregated to draw valuable conclusions ...UK corporate tax form for the Research and Development tax relief CTR&D (AA) reveals R&D expenditure in ...
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Determinants of Tax Haven: Overview of Past Studies
... become tax havens?” even though his findings contradicted ...of tax haven (as in the case of Dharmapala and Hines (2006) findings) nor a place with little or no taxation at all, but only the countries in ...
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... where corporate taxes are not left out. (Madugba, et al., 2015) defined tax as compulsory levies impose by the government of a nation on the income, profit and properties of both individuals and ...
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Deteminants of Tax Haven: Overview of Past Studies
... become tax havens?” even though his findings contradicted ...of tax haven (as in the case of Dharmapala and Hines (2006) findings) nor a place with little or no taxation at all, but only the countries in ...
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Assessment Of The Role Of Inequality And Income Distribution Factors In The Third Economic Development Plan ( With Emphasis On Direct Taxes)
... wealth tax, among the forms of direct taxes (including income tax, corporate tax and wealth tax) has been able to make income distribution more balanced and the two others have had a ...
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The Corporate Income Tax: An Entrepreneurial Perspective
... low corporate tax rates are crucial to attract foreign investments has not been translated in a consistent set of analytical results, ...of corporate tax either relies on patently unrealistic ...
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The Problem with General Utilites: Are There Solutions
... The rule of corporate nonrecognition of gain in liquidations, as well as the remnants of the General Utilities doctrine in other areas of the corporate tax law, pose[r] ...
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