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Taxing corporate income in the 21st century /
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 buy the products of, corporations? Can a country...
| Clasificación: | Libro Electrónico |
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| Autor principal: | |
| Otros Autores: | , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Cambridge ; New York :
Cambridge University Press,
©2007.
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| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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 buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features state-of-the-art research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom. |
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| Descripción Física: | 1 online resource (xiii, 408 pages) : illustrations |
| Bibliografía: | Includes bibliographical references and index. |
| ISBN: | 9780511510823 0511510829 9780511286520 051128652X 0521870224 9780521870221 0511284225 9780511284229 0511285809 9780511285806 9781107411517 1107411513 1107171601 9781107171602 1280909730 9781280909733 0511322003 9780511322006 0511285043 9780511285042 0511282648 9780511282645 |