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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Book which was published by since 2022 have ISBNs, ISBN 13 Code is 9789289952651 and ISBN 10 Code is 9289952652

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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

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