Corporate tax policy
Domestic and cross border spillover effects of corporate tax policy in Africa
... whether corporate tax rates abroad affect corporate tax base of a host country for African ...in corporate taxation in ...lower tax burden for ensuring a higher after-tax ...
31
European Corporate Tax Policy since the Crisis: How the EU steps up the Fight against Corporate Tax Avoidance
... about tax havens and the connected issues of tax evasion and corporate tax avoidance has dramatically ...crisis, tax havens came increasingly under fire because of their central role in ...
28
Corporate tax policy, entrepreneurship and incorporation in the EU
... income tax rates encourage entrepreneurship. This is explained by the tax shelter advantage of self-employment (Long, 1982; Blau, 1987; Parker, 1996; Cowling and Mitchell, 1997; Robson, ...income tax ...
52
Corporate Tax Policy, Entrepreneurship and Incorporation in the EU
... income tax rates encourage entrepreneurship. This is explained by the tax shelter advantage of self-employment (Long, 1982; Blau, 1987; Parker, 1996; Cowling and Mitchell, 1997; Robson, ...income tax ...
56
Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?
... these policy conclusions have to be seen in the light of the limitations of our ...of tax policy on capital ‡ows may be di¤erent from a world where only one of the two is taken into ...
35
Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization
... ‡ow tax which avoids a distortion of marginal investment but taxes pure pro…ts at a con…scatory rate of ...to tax these pro…ts indirectly by broadening the tax base, even at the cost of distorting ...
23
Corporate tax policy and incorporation in the EU.
... the corporate tax is not the only tax that bears on equity income from ...of corporate income taxation, the personal income tax (on profit after corporate tax) should be ...
32
Corporate tax policy and incorporation in the EU
... falling corporate tax rates and stable corporate tax revenues, namely the growth in the corporate share of total pre-tax profit in the ...the corporate share of business ...
34
90 Reasons We Need State Corporate Tax Reform
... to tax them only in proportion to the sales they make in a ...no corporate income tax liability to any state—what is often called “100 percent nowhere ...state corporate tax ...with ...
51
Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU
... of corporate taxation in Europe, brought about either by a closing of current tax loopholes (caused by discriminatory tax breaks) or by a minimum corporate tax rate in the EU as ...
21
Corporate Profit Tax and Strategic Corporate Social Responsibility under Foreign Acquisition
... higher corporate tax, both firms choose a lower level of CSR and produce less output, that is, there is a negative relationship between CSR strategy and corporate tax ...the corporate ...
26
Lessons for International Tax Reform from the US State Experience under Formulary Apportionment
... the tax responsiveness of formula ...in corporate tax policy decisions of US states over the period 1986 to 2012 to understand the consequences of formulary apportionment ...of policy ...
39
The Effect of Corporate Governance on Bank's Dividend Policy:
... on corporate governance measure without control ...a tax charge is added, then total assets growth rate, market value to book value, and ...of corporate governance measure and the total assets growth ...
10
Tax Law in California - Review
... Responsible for introductory section on fiscal history and commentary on Articles IX (Education) (with Joseph Grodin), XI (Local Government), XIII (Taxation), XIIIA (Tax Limitation), XIIIB (Government Spending ...
8
Can Lower Tax Rates be Bought? Business Rent-Seeking and Tax Competition among U.S. States
... of tax competition in determining these capital tax ...strategic tax competition and has been found previously in other empirical work (Chirinko and Wilson, ...strategic tax competition is as ...
47
TAX REDUCTION AND THE ECONOMY A JOINT ECONOMIC COMMITTEE STUDY
... monetary policy, technological innovation, global competition and freer trade together with constrained government spending have all played a ...But tax policy is also central to any explanation of ...
25
Could an end to corporate tax help Britain’s Brexit-burdened finances?
... For many of us small government liberals who thought that, however flawed the European project is, the UK was better off staying inside it, there was one Brexit argument that resonated. This was the promise that once it ...
5
November 2007 at am.
... Director, Corporate Services, updating Members on the proposed Inspection of Housing Management by Communities ...allocation policy previously agreed as 1 January 2008 to 1 April ...
30
Tax Compliance by the Small and Medium-sized Corporations: A Case of Uganda
... the corporate SMEs’ tax compliance behaviour over ...the corporate tax regulatory ...on tax compliance, as did Prinz et ...of tax compliance among Ethiopian business owners, the ...
318
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[.] ...
15