• No results found

Corporate Tax Rates and Export Status

Exchange Rates and Tax-Based Export Promotion

Exchange Rates and Tax-Based Export Promotion

... Further indication of a link between exchange rates and tax-based export incentives appears in the pattern of exchange rate reactions on November 18, 1997, when 10 percent greater net tr[r] ...

26

Tax Rates and Corporate Decision-making

Tax Rates and Corporate Decision-making

... statutory tax rate, (ii) GAAP effective tax rate, (iii) jurisdiction- specific statutory tax rate, (iv) jurisdiction-specific effective tax rate, (v) marginal tax rate, and (vi) ...

62

Taxable and Tax-Exempt Interest Rates: The Role of Personal and Corporate Tax Rates

Taxable and Tax-Exempt Interest Rates: The Role of Personal and Corporate Tax Rates

... examine the role of personal and corporate tax rates in the relative pricing of taxable and tax—exempt assets over time. In[r] ...

33

The implication of tax rates on corporate capital investment

The implication of tax rates on corporate capital investment

... average corporate tax rate, resident individual average tax rate and non-resident individual tax rate of the observations is 33 percent, 26 percent and 33 percent ...

20

Corporate Effective Tax Rates in Asian Countries

Corporate Effective Tax Rates in Asian Countries

... income tax (PITR), GDP per capita, population, openness, general government final consumption expenditure as a percentage of GDP, old dependency ratio, and young dependency ...the corporate income ...

45

Corporate Tax Reforms and the Impact on Interest Rates

Corporate Tax Reforms and the Impact on Interest Rates

... existing tax bases, with the increased revenue making up for roughly one third the loss in revenue from the corporate tax’s ...from corporate- to higher wage-taxation does produce something quite ...

43

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

Using Tax Return Data to Simulate Corporate Marginal Tax Rates

... marginal tax rates should use more debt than firms with low tax rates because the benefit of interest deductions is greater for high tax rate ...for tax effects is difficult ...

49

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

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

... Keywords: corporate income tax, tax evasion, growth, welfare ∗ We are grateful to Shingo Ishiguro, So Kubota, Kazutoshi Miyazawa, Ryoji Ohdoi, Makoto Saito, Daichi Shirai, Koki Sugawara, Yuta ...

41

Corporate Effective Tax Rates in an Enlarged European Union

Corporate Effective Tax Rates in an Enlarged European Union

... professionnelle on tangible fixed assets remained more or less stable over time. 17 Italy and Hungary levy local taxes based on the value-added of production. The rate is constant in Italy, but decreased slightly in ...

28

Computing effective corporate tax rates: comparisons and results

Computing effective corporate tax rates: comparisons and results

... effective corporate tax ...effective rates but the level of aggregation sometimes makes it difficult to disentangle different sources for both tax paid and tax ...post-tax ...

49

Do countries compete over corporate tax rates?

Do countries compete over corporate tax rates?

... corporation tax to tax the rents (the pro…ts from …rms) without causing any ...a corporate tax, the desired level of public good provision in the ZMW model could be optimally …nanced …rst by ...

54

Computing effective corporate tax rates: comparisons and results

Computing effective corporate tax rates: comparisons and results

... the tax base that can dramatically affect effective ...and tax planning, rulings, share-buybacks, risk, and excess foreign tax credit positions on the part of multinational firms which are usually ...

61

Computing effective corporate tax rates: comparisons and results

Computing effective corporate tax rates: comparisons and results

... effective corporate tax ...effective rates but the level of aggregation sometimes makes it difficult to disentangle different sources for both tax paid and tax ...post-tax ...

49

Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates

Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates

... that corporate taxes, by and large, have come down by much less than personal tax rates on capital income contrasts with the model developed in sections 3 and ...high corporate tax ...

34

Jurisdictional Tax Rates. How the Corporate Tax System Fuels Concentration and Inequality

Jurisdictional Tax Rates. How the Corporate Tax System Fuels Concentration and Inequality

... total corporate ETR in place of the manufacturing ETR, the percentage change in “real” GDP as an alternative proxy for structural power, and retaining Jacobs’ measure of concentration, Quinn’s own regression ...

39

What drives the decreasing corporate tax rates? An empirical research on tax competition

What drives the decreasing corporate tax rates? An empirical research on tax competition

... lowering corporate tax rates will have relatively a larger beneficial effect in terms of attracting ...capital tax rates and ...statutory tax rates and the size for ...

21

Debt, Leases, Taxes and the Endogeneity of Corporate Tax Status

Debt, Leases, Taxes and the Endogeneity of Corporate Tax Status

... for tax effects is difficult because a spurious relation exists between the financing decision and many commonly used tax ...marginal tax rate. If not properly addressed, this endogeneity of the ...

15

Debt, Leases, Taxes and the Endogeneity of Corporate Tax Status

Debt, Leases, Taxes and the Endogeneity of Corporate Tax Status

... Alternative Tax Variables The table summarizes the estimated relations between the three measures of financial policy and alternative tax variables from a total of nine separate censored (Tobit) ...marginal ...

52

The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates

The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates

... five-year tax-loss carryback and that total book assets are at least $1 million to exclude firms that potentially have noisy ...the tax break if TARP status were not considered in the application of ...

31

Convergence in Corporate Statutory Tax Rates in the Asian and Pacific Economies

Convergence in Corporate Statutory Tax Rates in the Asian and Pacific Economies

... divergent tax systems to prevent a race to the bottom due to tax ...downward tax convergence trend led by countries with relatively high corporate taxes cutting their rates to attract ...

27

Show all 10000 documents...

Related subjects