Corporate Income Taxes under Pressure

This book PDF is perfect for those who love Business & Economics genre, written by Ruud A. de Mooij and published by International Monetary Fund which was released on 26 February 2021 with total hardcover pages 388. You could read this book directly on your devices with pdf, epub and kindle format, check detail and related Corporate Income Taxes under Pressure books below.

Corporate Income Taxes under Pressure
Corporate Income Taxes under Pressure
Author : Ruud A. de Mooij
File Size : 42,6 Mb
Publisher : International Monetary Fund
Language : English
Release Date : 26 February 2021
ISBN : 9781513511771
Pages : 388 pages
Get Book

Corporate Income Taxes under Pressure by Ruud A. de Mooij Book PDF Summary

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure by Ruud A. de Mooij,Mr.Alexander D Klemm,Ms.Victoria J Perry

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax

Get Book
Reforming the US Corporate Tax

Reforming the US Corporate Tax by Gary Clyde Hufbauer,Paul L. E. Grieco

The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans--a popular goal--the corporate income tax is a hopeless failure. Many companies pay no corporate tax, and among those that do, the burden is highly uneven.

Get Book
A Partial Race to the Bottom

A Partial Race to the Bottom by Junhyung Park,Mr. Sukhmani Bedi,S. M. Ali Abbas,Mr. Alexander Klemm

This paper assembles a new dataset on corporate income tax regimes in 50 emerging and developing economies over 1996-2007 and analyzes their impact on corporate tax revenues and domestic and foreign investment. It computes effective tax rates to take account of complicated special regimes, such as partial tax holidays, temporarily reduced

Get Book
Tax Spillovers from US Corporate Income Tax Reform

Tax Spillovers from US Corporate Income Tax Reform by Sebastian Beer,Mr.Alexander D Klemm,Ms.Thornton Matheson

This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among other findings, how the interest limitation and the Foreign Derived Intangible Income provision

Get Book
Reforming the US Corporate Tax

Reforming the US Corporate Tax by Gary Clyde Hufbauer,Paul L. E. Grieco

The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans-a popular goal-the corporate income tax is a hopeless failure. Many companies pay no corporate tax, and among those that do, the burden is highly uneven.

Get Book
Anglo American Corporate Taxation

Anglo American Corporate Taxation by Steven A. Bank

The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or

Get Book
Taxing Corporate Income in the 21st Century

Taxing Corporate Income in the 21st Century by Alan J. Auerbach,James R. Hines, Jr.,Joel Slemrod

This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or

Get Book
Corporate Income Tax System

Corporate Income Tax System by Paul Giachetto

Many economists and policy-makers believe that the U.S. corporate tax system is in need of reform. There is, however, disagreement over why the corporate tax system needs to be reformed, and what specific policy measures should be included in a reform. To assist policy-makers in designing and evaluating corporate

Get Book