Friday, March 31, 2023

Digest of Public General Bills and Resolutions

Digest of Public General Bills and Resolutions
By:Library of Congress. Congressional Research Service
Published on 1981 by

This Book was ranked at 318 by Google Books for keyword International Taxes.

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Book which was published by since 1981 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UOM:39015077194226

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Do Environmental Taxes Cause International Capital Flight?

Do Environmental Taxes Cause International Capital Flight?
By:Tilman Requate
Published on 1996 by

This Book was ranked at 147 by Google Books for keyword International Taxes.

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Taxation for Universities and Colleges

Taxation for Universities and Colleges
By:Steve Hoffman
Published on 2013-09-23 by John Wiley & Sons

The "Tax Translator" offers much needed advice and guidance on tax compliance for institutions of higher learning College and university officials often are unaware of their institutions' tax obligations.

Especially for institutions without designated tax compliance officers, the consequences of such ignorance can devastating.

Based on its author's decades of experiences as a tax manager at three universities, this handbook was written for all university staff involved with tax compliance—from the account clerk in the Accounts Payable Department, up through vice presidents, controllers, treasurers and directors.

Steve Hoffman explains the core principles and practices that inform current tax policy and develops a framework for building a system for effective tax compliance, reporting and filing.

Satisfies the urgent demand for timely, authoritative advice and guidance on a area of increasing concern for colleges and universities Sheds new light on the impact of current tax obligations for both four-year and community colleges, which are often left out of the discussion The Federal Government has recently stepped up its enforcement of tax law compliance for colleges and universities

This Book was ranked at 78 by Google Books for keyword International Taxes.

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Book which was published by John Wiley & Sons since 2013-09-23 have ISBNs, ISBN 13 Code is 1118541529 and ISBN 10 Code is 9781118541524

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Thursday, March 30, 2023

Tax Thy Neighbour

Tax Thy Neighbour
By:Luca Dedola
Published on 2022 by

We estimate the response of product-level retail prices to changes in the corporate tax rates paid by wholesale producers (pass-through).

Under perfect competition in goods and factor markets, pass-through of corporate taxes should be zero, and their incidence mainly falls on factor prices.

We use variation in tax rates across time and space in Germany, where municipalities set the local business tax once a year, to provide estimates of tax pass-through into the retail prices of more than 125,000 food and personal care products sold across Germany.

By leveraging 1,058 changes in the local business tax rate between 2013 and 2017, we find that a one percentage point tax increase results in a 0.4% increase in the retail prices of goods produced by taxed firms and purchased by consumers in the rest of Germany, who thus end up bearing a substantial share of the tax burden.

This finding suggests that manufacturers may exploit their market power to shield profits from corporate taxes, complicating the analysis of the redistributive effects of tax reforms.

We also explore various dimensions of heterogeneity in pass-through related to market power, including producer size, market shares, and retail store types.

While producer heterogeneity does not seem to matter, the significant passthrough of corporate taxes to consumer prices in the low in ation period covered by our sample is mostly due to price changes in supermarkets and hypermarkets.

This Book was ranked at 102 by Google Books for keyword Corporate Taxes.

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A Review of Taxes and Corporate Finance

A Review of Taxes and Corporate Finance
By:John R. Graham
Published on 2006 by Now Publishers Inc

A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value.

A common theme is that tax rules affect corporate incentives and decisions.

A second emphasis is on research that describes how taxes affect costs and benefits.

A Review of Taxes and Corporate Finance explores the multiple avenues for taxes to affect corporate decisions including capital structure decisions, organizational form and restructurings, payout policy, compensation policy, risk management, and the use of tax shelters.

The author provides a theoretical framework, empirical predictions, and empirical evidence for each of these areas.

Each section concludes with a discussion of unanswered questions and possible avenues for future research.

A Review of Taxes and Corporate Finance is valuable reading for researchers and professionals in corporate finance, corporate governance, public finance and tax policy.

This Book was ranked at 12 by Google Books for keyword Corporate Taxes.

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Book which was published by Now Publishers Inc since 2006 have ISBNs, ISBN 13 Code is 1933019417 and ISBN 10 Code is 9781933019413

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Philosophical Explorations of Justice and Taxation

Philosophical Explorations of Justice and Taxation
By:Helmut P Gaisbauer
Published on 2015-02-02 by Springer

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society.

The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order.

On a more concrete level, chapters present discussions of these general reflections in more depth and examine different types of taxation, tax systems and their design and implementation.

On an applied level, chapters discuss certain specific taxes, such as wealth and inheritance taxes, and examine whether or not a certain tax should be favored and for what reasons as well as why it is just to target certain kinds of assets or income.

Finally, this volume contains chapters that discuss the central issue of international and global taxation and their relation to global justice.

This Book was ranked at 105 by Google Books for keyword International Taxes.

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Book which was published by Springer since 2015-02-02 have ISBNs, ISBN 13 Code is 9783319134574 and ISBN 10 Code is 3319134574

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International Commercial Tax

International Commercial Tax
By:Peter Harris
Published on 2010-07-22 by Cambridge University Press

Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms.

Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples.

Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.

This Book was ranked at 48 by Google Books for keyword International Taxes.

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Book which was published by Cambridge University Press since 2010-07-22 have ISBNs, ISBN 13 Code is 9780521853118 and ISBN 10 Code is 0521853117

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International Taxation

International Taxation
By:Joseph Isenbergh
Published on 2005 by Thomson West

International Taxation discusses international aspects of tax systems originating in national environments.

It focuses on U.S.

taxation as applied to economic activity with an international element.

Divided into four sections: basic elements of international taxation, inbound U.S.

taxation, outbound U.S.

taxation, and income tax treaties.Summary of Contents" Part I: Basic Elements of International TaxationChapter1.

U.S.

Taxation in the International Setting2.

Nationality and Residence for Taxation3.

The Source of Income4.

International Transfer Pricing" Part II: Inbound U.S.

Taxation5.

U.S.

Taxation of Foreign Persons: Passive Income6.

The Meaning of a U.S.

"Trade or Business"7.

"Effectively Connected" Income8.

Gains from Sales of U.S.

Real Property9.

The Branch Profits Tax" Part III: Outbound U.S.

Taxation10.

Outbound Taxation in Overview11.

The Foreign Tax Credit: Background and Overview12.

The Foreign Tax Credit: Creditable Foreign Taxes13.

The Credit Limitation of Section 90414.

The Indirect Foreign Tax Credit15.

Grand Overview of Dividends from Foreign Corporations16.

Controlled Foreign Corporations: Subpart F17.

Controlled Foreign Corporations: Section 124818.

Passive Foreign Investment Companies (PFICs)19.

International Corporate Reorganizations20.

U.S.

Citizens Abroad21.

Income Tax Incentives for Exports" Part IV: Income Tax Treaties22.

Income Tax Treaties in Overview23.

Residence in Income Tax Treaties24.

Business Profits - Permanent Establishments25.

Compensation for Personal Services26.

Interest, Dividends, Royalties, Rents, and Other Gains27.

The Rise and Fall of Treaty Tax Shelters: Sandwiches, Conduits, and the Treasurys Response" Table of Cases" Index

This Book was ranked at 43 by Google Books for keyword International Taxes.

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Wednesday, March 29, 2023

Global Operations Strategy

Global Operations Strategy
By:Yeming Gong
Published on 2013-07-01 by Springer Science & Business Media

While many business schools are teaching Global Operations Strategy with self-made teaching materials, there are no such textbooks.

Combining practical approaches with detailed theoretical underpinnings, this book provides theories, tools, frameworks, and techniques for global operations strategy, and brings real world perspectives to students and managers.

Each chapter includes definition of key terms, introduction of fundamental theories, several short case examples, one long new case to explain the associated theories, and recommended further reading.

This Book was ranked at 370 by Google Books for keyword International Taxes.

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Book which was published by Springer Science & Business Media since 2013-07-01 have ISBNs, ISBN 13 Code is 3642367089 and ISBN 10 Code is 9783642367083

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South-Western Federal Taxation 2023

South-Western Federal Taxation 2023
By:James C. Young
Published on 2022-04-22 by

This Book was ranked at 217 by Google Books for keyword International Taxes.

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Book which was published by since 2022-04-22 have ISBNs, ISBN 13 Code is 9780357719824 and ISBN 10 Code is 0357719824

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Action Plan on Base Erosion and Profit Shifting

Action Plan on Base Erosion and Profit Shifting
By:OECD
Published on 2013-07-19 by OECD Publishing

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

This Book was ranked at 248 by Google Books for keyword Corporate Taxes.

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Tax Revenue Downturns

Tax Revenue Downturns
By:Pablo Lopez Murphy
Published on 2010-06-01 by International Monetary Fund

We study historical tax revenue downturn episodes—where tax revenue-to-GDP ratios decline sharply—and explore the link between tax revenues and imports.

We document that downturn episodes of at least 1 percentage point of GDP in one year are common.

The tax types that account for these episodes are different in advanced, emerging and developing, and oil producing countries.

We find that tax revenue downturns and import contractions have a statistically significant link.

Finally, we show that changes in imports are a statistically significant determinant of changes in tax revenues even when controlling for changes in the output gap and in the terms of trade.

This Book was ranked at 222 by Google Books for keyword International Taxes.

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Book which was published by International Monetary Fund since 2010-06-01 have ISBNs, ISBN 13 Code is 1455201219 and ISBN 10 Code is 9781455201211

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Tuesday, March 28, 2023

U.S. Master Multistate Corporate Tax Guide (2020)

U.S. Master Multistate Corporate Tax Guide (2020)
By:Cch Tax Law
Published on 2019-10-25 by

As a result of rapidly evolving commercial, technological and economic dynamics, more and more businesses conduct business across multiple state jurisdictions.

At the same time, state tax rules have become significantly more complex, and the states have become increasingly more aggressive in enforcing and collecting tax payment.

Now, more than ever, business taxpayers and their advisors need to understand the traps, pitfalls and opportunities in the state corporate tax arena--before the inevitable state corporate income tax audit becomes a reality.

Now available as an eBook, CCH's U.S.

Master Multistate Corporate Tax Guide is an indispensable resource for professionals who work with multiple state tax jurisdictions.

This CCH Master Guide serves as a handy desktop reference containing concise explanations on major corporate tax issues that are readily accessible and easy to understand.

It's an excellent resource for quick answers to the most-asked questions and at-a-glance state-to-state comparisons.

The U.S.

Master Multistate Corporate Tax Guide provides return preparation guidance for use by taxpayers subject to corporate income or income-based taxes in more than one state.

It provides an efficient means for practitioners to understand the rules and guidelines relevant to filing returns in all of the 47 states (plus New York City and the District of Columbia) that impose a corporate income tax, a franchise tax, or other tax at least partially measured by income.

Key elements of this helpful and annually updated publication are: CHARTS--designed to provide quick answers to the most often asked questions regarding state corporate income taxation.

STATE BY STATE DISCUSSIONS--offer practical explanations of major corporate tax topics, including: - Tax Rates - Tax Credits - Apportionment of Income - Combined Reporting - Consolidated Returns - Nexus - Net Operating Loss Carryforwards and Carrybacks - Return Filing Requirements - Alternative Minimum Taxes - Treatment of Flow-through Entities In addition, since most practitioners prepare federal forms first, easy access to state law differences makes filling out state returns easier.

The Guide provides helpful comparisons of federal and state tax laws for each state.

HIGHLIGHTS OF KEY NEW DEVELOPMENTS--presents a summary of key legislative and regulatory changes affecting state corporate income taxation during the previous year, so readers are aware of those developments and can respond accordingly when completing tax returns for the coming year.

This helpful publication is a perfect reference for: - Compliance specialists who prepare returns for corporations - Research specialists who need quick answers to multistate tax issues, such as nexus (taxability) - Accountants, attorneys and return preparers with clients who do business in more than one state, and especially helpful when such individuals need information on filing a corporate income tax return in a new or unfamiliar state - Corporate tax departments and planning departments - Educators and librarians - State revenue department staff CCH's U.S.

Master Multistate Corporate Tax Guide's concise and practical desk-reference format makes it the perfect complement to CCH's comprehensive update subscription service--the MULTISTATE CORPORATE INCOME TAX GUIDE, providing busy professionals with an annual snapshot of corporate income tax provisions they'll need to refer to time and again throughout the year.

This Book was ranked at 24 by Google Books for keyword Corporate Taxes.

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United States Code

United States Code
By:United States
Published on 1952 by

This Book was ranked at 101 by Google Books for keyword Corporate Taxes.

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Book which was published by since 1952 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UCR:31210025663863

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Taxes and Business Strategy

Taxes and Business Strategy
By:Myron S. Scholes
Published on 2015-01-03 by

For MBA students and graduates embarking on careers in investment banking, corporate finance, strategy consulting, money management, or venture capital Through integration with traditional MBA topics, Taxes and Business Strategy, Fifth Edition provides a framework for understanding how taxes affect decision-making, asset prices, equilibrium returns, and the financial and operational structure of firms.

Teaching and Learning Experience This program presents a better teaching and learning experience-for you and your students: *Use a text from an active author team: All 5 authors actively teach the tax and business strategy course and provide students with relevant examples from both classroom and real-world consulting experience.

*Teach students the practical uses for business strategy: Students learn important concepts that can be applied to their own lives.

*Reinforce learning by using in-depth analysis: Analysis and explanatory material help students understand, think about, and retain information.

This Book was ranked at 225 by Google Books for keyword Corporate Taxes.

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Book which was published by since 2015-01-03 have ISBNs, ISBN 13 Code is 9781292065571 and ISBN 10 Code is 1292065575

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The Taxation of Multinational Corporations

The Taxation of Multinational Corporations
By:Joel Slemrod
Published on 2012-12-06 by Springer Science & Business Media

The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations.

They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994.

The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance.

The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal.

The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there.

The Leamer paper has not been previously published.

Altshuler and Mintz examine one aspect of the 1986 u.

s.

Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U.

S.

) and foreign-source income.

In the absence of rules, a parent with excess credits could reduce U.

S.

tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U.

S.

tax due on foreign-source income or the foreign tax due (which is independent of U.

S.

rules).

This Book was ranked at 285 by Google Books for keyword International Taxes.

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Book which was published by Springer Science & Business Media since 2012-12-06 have ISBNs, ISBN 13 Code is 9400918186 and ISBN 10 Code is 9789400918184

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Replacing the Federal Income Tax

Replacing the Federal Income Tax
By:United States. Congress. House. Committee on Ways and Means
Published on 1996 by

This Book was ranked at 368 by Google Books for keyword International Taxes.

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Book which was published by since 1996 have ISBNs, ISBN 13 Code is and ISBN 10 Code is LOC:00187074447

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Monday, March 27, 2023

Fundamentals of Corporate Taxation

Fundamentals of Corporate Taxation
By:Stephen A. Lind
Published on 2008 by

Clear, concise, and engaging, this casebook teaches the fundamentals of a highly complex subject with skillfully drafted problems, explanatory text, and a selective mix of original source materials.

The coursebook incorporates all relevant changes from recent acts.

Important highlights include discussions on the impact of reduced tax rates on qualified dividends, new rules limiting the transfer or importation of built-in-losses, and the response by courts and the Internal Revenue Service to corporate tax shelters.

The Seventh Edition also contains new material on corporate reorganizations and S corporations, rulings on Section 351 control requirements and corporate divisions, and more permissive eligibility requirements and other new statutory rules.

This Book was ranked at 164 by Google Books for keyword Corporate Taxes.

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Book which was published by since 2008 have ISBNs, ISBN 13 Code is 9781599413860 and ISBN 10 Code is 1599413868

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Fixing U.S. International Taxation

Fixing U.S. International Taxation
By:Daniel N. Shaviro
Published on 2014-02-05 by Oxford University Press

International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S.

rules, even more than those in most other countries, are widely recognized as dysfunctional.

The existing debate over how to reform the U.S.

tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S.

companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income.

In Fixing U.S.

International Taxation, Daniel N.

Shaviro explains why neither of these solutions addresses the fundamental problem at hand, and he proposes a new reformulation of the existing framework from first principles.

He shows that existing international tax policy frameworks are misguided insofar as they treat "double taxation" and "double non-taxation" as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis.

Drawing on tools that are familiar from public economics and trade policy, but that have been under-utilized in the international tax realm, Shaviro offers a better analysis that not only reshapes our understanding of the underlying issues, but might point the way to substantially improving the prevailing rules, both in the U.S.

and around the world.

This Book was ranked at 129 by Google Books for keyword Corporate Taxes.

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Committee Prints

Committee Prints
By:United States. Congress. Joint Economic Committee
Published on 1948 by

This Book was ranked at 396 by Google Books for keyword Corporate Taxes.

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The Riches of This Land

The Riches of This Land
By:Jim Tankersley
Published on 2020-08-11 by PublicAffairs

A vivid character-driven narrative, fused with important new economic and political reporting and research, that busts the myths about middle class decline and points the way to its revival.

For over a decade, Jim Tankersley has been on a journey to understand what the hell happened to the world's greatest middle-class success story -- the post-World-War-II boom that faded into decades of stagnation and frustration for American workers.

In The Riches of This Land, Tankersley fuses the story of forgotten Americans-- struggling women and men who he met on his journey into the travails of the middle class-- with important new economic and political research, providing fresh understanding how to create a more widespread prosperity.

He begins by unraveling the real mystery of the American economy since the 1970s - not where did the jobs go, but why haven't new and better ones been created to replace them.

His analysis begins with the revelation that women and minorities played a far more crucial role in building the post-war middle class than today's politicians typically acknowledge, and policies that have done nothing to address the structural shifts of the American economy have enabled a privileged few to capture nearly all the benefits of America's growing prosperity.

Meanwhile, the "angry white men of Ohio" have been sold by Trump and his ilk a theory of the economy that is dangerously backward, one that pits them against immigrants, minorities, and women who should be their allies.

At the culmination of his journey, Tankersley lays out specific policy prescriptions and social undertakings that can begin moving the needle in the effort to make new and better jobs appear.

By fostering an economy that opens new pathways for all workers to reach their full potential -- men and women, immigrant or native-born, regardless of race -- America can once again restore the upward flow of talent that can power growth and prosperity.

This Book was ranked at 323 by Google Books for keyword Corporate Taxes.

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Book which was published by PublicAffairs since 2020-08-11 have ISBNs, ISBN 13 Code is 1541767845 and ISBN 10 Code is 9781541767843

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The Benefit and The Burden

The Benefit and The Burden
By:Bruce Bartlett
Published on 2012-01-24 by Simon and Schuster

Analyzes the tax reform debate by exploring the advantages and costs of proposals that may become major issues in the next presidential campaign and during the coming years.

This Book was ranked at 90 by Google Books for keyword Corporate Taxes.

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Sunday, March 26, 2023

A Program for Federal Taxes

A Program for Federal Taxes
By:National Association of State Chambers of Commerce
Published on 1945 by

This Book was ranked at 338 by Google Books for keyword Corporate Taxes.

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Book which was published by since 1945 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UIUC:30112064705228

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The Impact of Personal and Corporate Taxation on Capital Structure Choices

The Impact of Personal and Corporate Taxation on Capital Structure Choices
By:Michael Overesch
Published on 2008 by

This Book was ranked at 75 by Google Books for keyword Corporate Taxes.

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Is There a Future for Capital Income Taxation?

Is There a Future for Capital Income Taxation?
By:Jack M. Mintz
Published on 1992 by

This paper examines the future of capital income taxation in a world of capital mobility.

It first explores the motivation for personal and corporate income taxation in an open economy and argues that policymakers should view these taxes as having quite different impacts on the economy.

The paper then suggests that some forces (e.g.

capital flight) will encourage governments to shift away from capital income taxation while others (e.g.

tax exportation) will have an opposite effect.

This Book was ranked at 87 by Google Books for keyword Corporate Taxes.

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Book which was published by since 1992 have ISBNs, ISBN 13 Code is and ISBN 10 Code is STANFORD:36105008517307

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International Aspects of Budget Deficits with Distortionary Taxes

International Aspects of Budget Deficits with Distortionary Taxes
By:International Monetary Fund
Published on 1987-09-15 by International Monetary Fund

Much of the recent research of the international economic consequences of budget deficit has been conducted under the assumption that taxes are lump sum.

It has thus abstracted from important issues that arise in the context of distortionary tax systems.

Our analysis deals with the international effects of budget deficits under alternative tax systems.

The key result of the analysis is that the consequences of tax policies and the characteristics of the international transmission mechanism depend critically on the precise composition of taxes.

Specifically, under a value-added tax system a budget deficit lowers the world rate of interest while under an income-tax system the same deficit raises the world rate of interest.

This Book was ranked at 14 by Google Books for keyword International Taxes.

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Book which was published by International Monetary Fund since 1987-09-15 have ISBNs, ISBN 13 Code is 1451965486 and ISBN 10 Code is 9781451965483

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Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation

Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation
By:Canadian Tax Foundation
Published on 2002 by

This Book was ranked at 353 by Google Books for keyword International Taxes.

Book ID of Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation's Books is PGorAAAAMAAJ, Book which was written by "Canadian Tax Foundation" have ETAG "xAvJNIFDOVo"

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Corporate Tax Residence and Mobility

Corporate Tax Residence and Mobility
By:Edoardo Traversa
Published on 2018 by

The concept of residence lies at the core of corporate income taxation.

In domestic tax systems, the essential function of the residence concept is to subject resident corporate taxpayers to full tax liability, usually on a worldwide basis.

In tax treaties, residence plays a fundamental role in the allocation of taxing powers between states.

Moreover, within the European Union, it gives access to the legal protection granted to companies by internal market rules, whether contained in EU treaties (fundamental freedoms) or in tax directives.

Today, however, the globalization and the digitalization of the economy are putting residence under heavy pressure.

Within multinational enterprises, the geographical dislocation of the functions performed by people and entities within the multinational group makes it harder to identify a central place of decision or management in cases where this place is not the same as the place where the company was incorporated.

Moreover, tax planning strategies involving location or the transfer of residence to low-tax jurisdictions have come under the spotlight of international organizations, such as the OECD and the European Union.

Against this background, this book examines the notion of residence from a comparative, EU and international law perspective.

It is divided into two parts.

Part one comprises a general introductory report, as well as five thematic reports on key present and future issues concerning the tax residence of companies.

Part two comprises the national reports of 14 EU Member States and 6 non-EU Member States (Norway, Russia, Serbia, Turkey, Ukraine and the United States).

Those reports contain an extensive analysis of the definition and function of corporate tax residence on the basis of a questionnaire (which is included as an appendix in this book).

With contributions from renowned academics from Europe and beyond, this book offers an insightful and multifaceted perspective on a fundamental concept of domestic and international taxation.

This Book was ranked at 398 by Google Books for keyword Corporate Taxes.

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Book which was published by since 2018 have ISBNs, ISBN 13 Code is 9789087224516 and ISBN 10 Code is 9087224516

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中国涉外税收指南

中国涉外税收指南
By:刘佐
Published on 2006 by

英文共同题名:China foreign tax guide

This Book was ranked at 323 by Google Books for keyword International Taxes.

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Book which was published by since 2006 have ISBNs, ISBN 13 Code is 9787503664120 and ISBN 10 Code is 7503664126

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Book which have "568 Pages" is Printed at BOOK under Category Tax administration and procedure

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Saturday, March 25, 2023

United States Code

United States Code
By:United States
Published on 1952 by

This Book was ranked at 103 by Google Books for keyword International Taxes.

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Book which was published by since 1952 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UCR:31210025663863

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The Upside of Inequality

The Upside of Inequality
By:Edward Conard
Published on 2016-09-13 by Penguin

The scourge of America’s economy isn't the success of the 1 percent—quite the opposite.

The real problem is the government’s well-meaning but misguided attempt to reduce the payoffs for success.

Four years ago, Edward Conard wrote a controversial bestseller, Unintended Consequences, which set the record straight on the financial crisis of 2008 and explained why U.S.

growth was accelerating relative to other high-wage economies.

He warned that loose monetary policy would produce neither growth nor inflation, that expansionary fiscal policy would have no lasting benefit on growth in the aftermath of the crisis, and that ill-advised attempts to rein in banking based on misplaced blame would slow an already weak recovery.

Unfortunately, he was right.

Now he’s back with another provocative argument: that our current obsession with income inequality is misguided and will only slow growth further.

Using fact-based logic, Conard tracks the implications of an economy now constrained by both its capacity for risk-taking and by a shortage of properly trained talent—rather than by labor or capital, as was the case historically.

He uses this fresh perspective to challenge the conclusions of liberal economists like Larry Summers and Joseph Stiglitz and the myths of “crony capitalism” more broadly.

Instead, he argues that the growing wealth of most successful Americans is not to blame for the stagnating incomes of the middle and working classes.

If anything, the success of the 1 percent has put upward pressure on employment and wages.

Conard argues that high payoffs for success motivate talent to get the training and take the risks that gradually loosen the constraints to growth.

Well-meaning attempts to decrease inequality through redistribution dull these incentives, gradually hurting not just the 1 percent but everyone else as well.

Conard outlines a plan for growing middle- and working-class wages in an economy with a near infinite supply of labor that is shifting from capital-intensive manufacturing to knowledge-intensive, innovation-driven fields.

He urges us to stop blaming the success of the 1 percent for slow wage growth and embrace the upside of inequality: faster growth and greater prosperity for everyone.

This Book was ranked at 375 by Google Books for keyword Corporate Taxes.

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Book which was published by Penguin since 2016-09-13 have ISBNs, ISBN 13 Code is 0698409914 and ISBN 10 Code is 9780698409910

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Global Trends 2030

Global Trends 2030
By:Office of the Director of National Intelligence Council
Published on 2017-03-11 by Createspace Independent Publishing Platform

This publication covers global megatrends for the next 20 years and how they will affect the United States.

This is the fifth installment in the National Intelligence Council's series aimed at providing a framework for thinking about possible futures and their implications.

The report is intended to stimulate strategic thinking about the rapid and vast geopolitical changes characterizing the world today and possible global trajectories during the next 15-20 years by identifying critical trends and potential discontinuities.

The authors distinguish between megatrends, those factors that will likely occur under any scenario, and game-changers, critical variables whose trajectories are far less certain.

NIC 2012-001.

Several innovations are included in Global Trends 2030, including: a review of the four previous Global Trends reports, input from academic and other experts around the world, coverage of disruptive technologies, and a chapter on the potential trajectories for the US role in the international system and the possible the impact on future international relations.

Table of Contents: Introduction 1 Megatrends 6 Individual Empowerment 8 Poverty Reduction 8 An Expanding Global Middle Class 8 Education and the Gender Gap 10 Role of Communications Technologies 11 Improving Health 11 A MORE CONFLICTED IDEOLOGICAL LANDSCAPE 12 Diffusion of Power 15 THE RISE AND FALL OF COUNTRIES: NOT THE SAME OLD STORY 17 THE LIMITS OF HARD POWER IN THE WORLD OF 2030 18 Demographic Patterns 20 Widespread Aging 20 Shrinking Number of Youthful Countries 22 A New Age of Migration 23 The World as Urban 26 Growing Food, Water, and Energy Nexus 30 Food, Water, and Climate 30 A Brighter Energy Outlook 34 Game-Changers 38 The Crisis-Prone Global Economy 40 The Plight of the West 40 Crunch Time Too for the Emerging Powers 43 A Multipolar Global Economy: Inherently More Fragile? 46 The Governance Gap 48 Governance Starts at Home: Risks and Opportunities 48 INCREASED FOCUS ON EQUALITY AND OPENNESS 53 NEW GOVERNMENTAL FORMS 54 A New Regional Order? 55 Global Multilateral Cooperation 55 The Potential for Increased Conflict 59 INTRASTATE CONFLICT: CONTINUED DECLINE 59 Interstate Conflict: Chances Rising 61 Wider Scope of Regional Instability 70 The Middle East: At a Tipping Point 70 South Asia: Shocks on the Horizon 75 East Asia: Multiple Strategic Futures 76 Europe: Transforming Itself 78 Sub-Saharan Africa: Turning a Corner by 2030? 79 Latin America: More Prosperous but Inherently Fragile 81 The Impact of New Technologies 83 Information Technologies 83 AUTOMATION AND MANUFACTURING TECHNOLOGIES 87 Resource Technologies 90 Health Technologies 95 The Role of the United States 98 Steady US Role 98 Multiple Potential Scenarios for the United States' Global Role 101 Alternative Worlds 107 Stalled Engines 110 FUSION 116 Gini-out-of-the-Bottle 122 Nonstate World 128 Acknowledgements 134 GT2030 Blog References 137 Audience: Appropriate for anyone, from businesses to banks, government agencies to start-ups, the technology sector to the teaching sector, and more.

This publication helps anticipate where the world will be: socially, politically, technologically, and culturally over the next few decades.

Keywords: Global Trends 2030 Alternative Worlds, global trends 2030, Global Trends series, National Intelligence Council, global trajectories, global megatrends, geopolitics, geopolitical changes

This Book was ranked at 237 by Google Books for keyword International Taxes.

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Administration officials presenting details of President's energy proposals. General economic discussion of the effect of Administration and other energy programs. National energy needs and alternative sources

Administration officials presenting details of President's energy proposals. General economic discussion of the effect of Administration and other energy programs. National energy needs and alternative sources
By:United States. Congress. House. Committee on Ways and Means
Published on 1975 by

This Book was ranked at 343 by Google Books for keyword Corporate Taxes.

Book ID of Administration officials presenting details of President's energy proposals. General economic discussion of the effect of Administration and other energy programs. National energy needs and alternative sources's Books is x6U6eRF9Ia8C, Book which was written by "United States. Congress. House. Committee on Ways and Means" have ETAG "wQTK1hgiXMs"

Book which was published by since 1975 have ISBNs, ISBN 13 Code is and ISBN 10 Code is PURD:32754078644063

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Friday, March 24, 2023

RIA Federal Tax Handbook

RIA Federal Tax Handbook
By:
Published on 2005 by

This Book was ranked at 386 by Google Books for keyword Corporate Taxes.

Book ID of RIA Federal Tax Handbook's Books is AnIYAAAAIAAJ, Book which was written by "" have ETAG "dLx0rmBYJGE"

Book which was published by since 2005 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UOM:49015002990340

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Tax Design Issues Worldwide

Tax Design Issues Worldwide
By:Geerten M. M. Michielse
Published on 2015 by

Here's a practical new book about the issues that tax lawyers often face in dealing with other countries' tax systems or in confronting tax policy proposals in their own countries.

This book discusses current issues in tax design, primarily for corporate income tax, but also dealing with VAT, natural resource taxation, and individual income tax.

The contributors, several of them current and former IMF and OECD officials, are primarily tax legal drafting experts that the IMF has been using in its technical assistance projects.

This Book was ranked at 310 by Google Books for keyword Corporate Taxes.

Book ID of Tax Design Issues Worldwide's Books is mijPoQEACAAJ, Book which was written by "Geerten M. M. Michielse" have ETAG "ekhbbRMCoyk"

Book which was published by since 2015 have ISBNs, ISBN 13 Code is 9789041156105 and ISBN 10 Code is 9041156100

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Whitebook, White New York Corporations

Whitebook, White New York Corporations
By:New York (State)
Published on 1976 by

This Book was ranked at 307 by Google Books for keyword Corporate Taxes.

Book ID of Whitebook, White New York Corporations's Books is FQpHAQAAIAAJ, Book which was written by "New York (State)" have ETAG "TbENoILwhM4"

Book which was published by since 1976 have ISBNs, ISBN 13 Code is and ISBN 10 Code is STANFORD:36105061360512

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Medical and Dental Expenses

Medical and Dental Expenses
By:
Published on 1990 by

This Book was ranked at 277 by Google Books for keyword Corporate Taxes.

Book ID of Medical and Dental Expenses's Books is 7YAdnL21FaoC, Book which was written by "" have ETAG "8Ec0xPqGUUg"

Book which was published by since 1990 have ISBNs, ISBN 13 Code is and ISBN 10 Code is MINN:30000001753056

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Book which have " Pages" is Printed at BOOK under Category Income tax deductions for medical expenses

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Supply-side Economics in a Global Economy

Supply-side Economics in a Global Economy
By:Enrique G. Mendoza
Published on 1995 by

Recent quantitative studies predict large welfare gains from reducing tax distortions in a closed economy, despite costly transitional dynamics to more efficient tax systems.

This paper examines transitional dynamics and gains of tax reforms for countries in a global economy, and provides numerical solutions for international tax competition games.

Tax reforms in a global economy cause cross-country externalities through capital flows in response to consumption-smoothing and debt-servicing effects, with taxes on world payments affecting the distribution of welfare gains.

Within the class of time-invariant tax rates, the gains of replacing income taxes with consumption taxes are large and, in the absence of taxes on foreign assets, the monopoly distortion separating cooperative and noncooperative equilibria is negligible.

The analysis starts from a benchmark reflecting current G-7 fiscal policies, and considers the effects of tax reforms on real exchange rates and interest differentials.

Tax-distorted equilibrium dynamics are computed using a modified version of the King-Plosser-Rebelo algorithm augmented with shooting routines.

This Book was ranked at 175 by Google Books for keyword International Taxes.

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Book which was published by since 1995 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UCSD:31822018963405

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Tax Release

Tax Release
By:
Published on 1981 by

This Book was ranked at 311 by Google Books for keyword Corporate Taxes.

Book ID of Tax Release's Books is 1pZHAQAAIAAJ, Book which was written by "" have ETAG "2wt3GAP3mW0"

Book which was published by since 1981 have ISBNs, ISBN 13 Code is and ISBN 10 Code is STANFORD:36105061836669

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Book which have " Pages" is Printed at BOOK under Category Taxation

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Environmental Protection

Environmental Protection
By:United States. General Accounting Office
Published on 1993 by

This Book was ranked at 143 by Google Books for keyword International Taxes.

Book ID of Environmental Protection's Books is rZklSQUBXP0C, Book which was written by "United States. General Accounting Office" have ETAG "jQd4zpF+DnU"

Book which was published by since 1993 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UIUC:30112033996999

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Book which have "54 Pages" is Printed at BOOK under Category Environmental policy

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Thursday, March 23, 2023

The United States Government Manual

The United States Government Manual
By:United States. Office of the Federal Register
Published on 2000 by

This Book was ranked at 375 by Google Books for keyword International Taxes.

Book ID of The United States Government Manual's Books is lRsM8iZVNG0C, Book which was written by "United States. Office of the Federal Register" have ETAG "q347KmTmfqk"

Book which was published by since 2000 have ISBNs, ISBN 13 Code is and ISBN 10 Code is WISC:89089371454

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Substance in International Tax Law

Substance in International Tax Law
By:Florian Navisotschnigg
Published on 2022-08-09 by

The notion of 'substance' is proving to be central to the OECD's base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles.

In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership).

In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles.

It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.

This Book was ranked at 122 by Google Books for keyword International Taxes.

Book ID of Substance in International Tax Law's Books is XQldzwEACAAJ, Book which was written by "Florian Navisotschnigg" have ETAG "E3aDaZjB9ZE"

Book which was published by since 2022-08-09 have ISBNs, ISBN 13 Code is 9789403548951 and ISBN 10 Code is 9403548959

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Book which have "0 Pages" is Printed at BOOK under Category Law

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Federal Tax Research

Federal Tax Research
By:William A. Raabe
Published on 2011-02-07 by Cengage Learning

FEDERAL TAX RESEARCH, Ninth Edition, offers hands-on tax research analysis and has been fully updated to cover computer-oriented tax research tools such as CD-ROMs, the Internet, and computerized databases.

The ninth edition offers a new chapter on Financial Accounting Research that, combined with their study of tax research, will equip students with the valuable research skills they need to be marketable to future employers.

Also included in this edition is coverage on international tax research, an expanded review of tax ethics, and real-life cases to help foster a true understanding of federal tax law.

Students will also receive a great amount of material on the role of tax research as it relates to the CPA exam.

No other text can better prepare the user on tax research procedures and multiple applications! Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.

This Book was ranked at 204 by Google Books for keyword International Taxes.

Book ID of Federal Tax Research's Books is m5UJzgEACAAJ, Book which was written by "William A. Raabe" have ETAG "1yhme8/QebM"

Book which was published by Cengage Learning since 2011-02-07 have ISBNs, ISBN 13 Code is 9781111221645 and ISBN 10 Code is 1111221642

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Book which have "544 Pages" is Printed at BOOK under Category Business & Economics

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Wednesday, March 22, 2023

Corporate Tax Reform: From Income to Cash Flow Taxes

Corporate Tax Reform: From Income to Cash Flow Taxes
By:Benjamin Carton
Published on 2019-01-16 by International Monetary Fund

This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT).

Two key channels are at play.

The first channel is the shift from an income tax to a cash-flow tax.

This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock.

The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter.

This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium.

The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries’ exports benefit from additional investment in the country undertaking the reform and other countries’ domestic demand benefits from improved terms of trade.

The paper also shows that there are substantial benefits when all countries undertake the reform.

Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits.

In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP.

This Book was ranked at 241 by Google Books for keyword Corporate Taxes.

Book ID of Corporate Tax Reform: From Income to Cash Flow Taxes's Books is RKIZEAAAQBAJ, Book which was written by "Benjamin Carton" have ETAG "b4JKJY+ThvU"

Book which was published by International Monetary Fund since 2019-01-16 have ISBNs, ISBN 13 Code is 1484390083 and ISBN 10 Code is 9781484390085

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Book which have "34 Pages" is Printed at BOOK under Category Business & Economics

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Farmer's Tax Guide

Farmer's Tax Guide
By:
Published on 1959 by

This Book was ranked at 195 by Google Books for keyword Corporate Taxes.

Book ID of Farmer's Tax Guide's Books is l-mpNKKDKY0C, Book which was written by "" have ETAG "EftVnrnJXVw"

Book which was published by since 1959 have ISBNs, ISBN 13 Code is and ISBN 10 Code is UIUC:30112080201608

Reading Mode in Text Status is and Reading Mode in Image Status is 1

Book which have " Pages" is Printed at BOOK under Category Agriculture

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