The Tax Elasticity of Corporate Debt

The Tax Elasticity of Corporate Debt
By:Ruud A. de Mooij
Published on 2011-04-01 by International Monetary Fund

Although the empirical literature has long struggled to identify the impact of taxes on corporate financial structure, a recent boom in studies offers ample support for the debt bias of taxation.

Yet, studies differ considerably in effect size and reveal an equally large variety in methodologies and specifications.

This paper sheds light on this variation and assesses the systematic impact on the size of the effects.

We find that, typically, a one percentage point higher tax rate increases the debt-asset ratio by between 0.17 and 0.28.

Responses are increasing over time, which suggests that debt bias distortions have become more important.

This Book was ranked at 55 by Google Books for keyword Corporate Taxes.

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Book which was published by International Monetary Fund since 2011-04-01 have ISBNs, ISBN 13 Code is 1455253340 and ISBN 10 Code is 9781455253340

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Global Firms, National Corporate Taxes: an Evolution of Incompatibility

Global Firms, National Corporate Taxes: an Evolution of Incompatibility
By:Shafik Hebous
Published on 2020-09-04 by

How did the rise of multinational enterprises (MNEs) put pressure on the prevailing international corporate tax framework? MNEs, and firms with market power, are not new phenomena, nor is the corporate income tax, which dates to the early 20th century.

This prompts the question, what is distinctly new (about multinational enterprises)--if anything--that has triggered unprecedented recent concerns about vulnerabilities in international tax arrangements and the taxation of MNEs? This paper presents a set of empirical observations and a synthesis of strands of the literature to answer this question.

A key message is that MNEs of the 21st century operate differently from prior periods and have evolved to become global firms--with important tax ramifications.

The fragility of international tax arrangements was present at the outset of designing international tax rules, but the challenges have drastically intensified with the global integration of business, the increased trade in hard-to-price services and intangibles, and the rapid growth of the digital economy.

This Book was ranked at 36 by Google Books for keyword Corporate Taxes.

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Justice, Equality and Tax Law

Justice, Equality and Tax Law
By:Nevia Čičin-Šain
Published on 2022-10-05 by Linde Verlag GmbH

An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time.

Even if the society changes, the demands that tax needs to be just and equal seem to be immutable.

What changes, of course, is the perception of the content of those demands.

International taxation post-BEPS has been fraught with new challenges that warranted urgent responses.

These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed.

Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures.

For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries.

It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST.

Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy.

Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced.

Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance.

In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M.

programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

This Book was ranked at 64 by Google Books for keyword International Taxes.

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The Real Tax Burden

The Real Tax Burden
By:Alex M. Brill
Published on 2011 by Rowman & Littlefield

"Using the fundamental concept of "excess burden" as their guide, in The Real Tax Burden: More Than Dollars and Cents, Alex Brill and Alan Viard illustrate how taxes work and their affect on such things as wages, savings, and economic growth.

The authors describe past and present forms of taxation, discuss our current income and corporate tax policy, and critique various options for fundamental tax reform."--From publisher description.

This Book was ranked at 37 by Google Books for keyword Corporate Taxes.

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S Corporation Taxation 2008

S Corporation Taxation 2008
By:Robert W. Jamison
Published on 2007-12 by CCH Incorporated

The S corporation is the most popular entity for closely-held businesses, but the rules that regulate S corporations and make it a popular choice are complex, confusing and changing.

CCH's popular "S Corporation Taxation" offers an in-depth and comprehensive analysis to S corporation taxation and uses extensive examples to illustrate both simple and complex situations.

In areas where authorities do not provide clear guidance, the author constructs plausible courses of action, with appropriate analysis.Published annually, S Corporation Taxation focuses on the rules of Subchapter S of the Internal Revenue Code and integrates these rules with other portions of the tax law that can have substantial impact on S corporations and their shareholders.

At the end of each chapter are pertinent checklists, worksheets and sample election letters to help apply the concepts discussed to the reader's actual work.

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Corporate Income Taxes in the 1990s

Corporate Income Taxes in the 1990s
By:Robert S. McIntyre
Published on 2000 by

This Book was ranked at 189 by Google Books for keyword Corporate Taxes.

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Gender Bias in Tax Systems

Gender Bias in Tax Systems
By:Ms.Janet Gale Stotsky
Published on 1996-09 by International Monetary Fund

This paper examines the nature of gender bias in tax systems.

Gender bias takes both explicit and implicit forms.

Explicit gender bias is found in many personal income tax systems.

Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years.

It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior.

Implicit gender bias has also been a target for reform of tax systems in recent years.

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