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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...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Auerbach, Alan J.
Otros Autores: Hines, James R., Jr., 1958-, Slemrod, Joel
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cambridge ; New York : Cambridge University Press, ©2007.
Temas:
Acceso en línea:Texto completo
Tabla de Contenidos:
  • The effects of taxes on market responses to dividend announcements and payments : what can we learn from the 2003 dividend tax cut? / Raj Chetty, Joseph Rosenberg, and Emmanuel Saez
  • Dissecting dividend decisions : some clues about the effects of dividend taxation from recent UK reforms / Stephen R. Bond, Michael P. Devereux, and Alexander Klemm
  • The 2003 dividend tax cuts and the value of the firm : an event study / Alan J. Auerbach and Kevin A. Hassett
  • How elastic is the corporate income tax base? / Jonathan Gruber and Joshua Rauh
  • An empirical examination of corporate tax noncompliance / Michelle Hanlon, Lillian Mills, and Joel Slemrod
  • On the extent, growth, and efficiency consequences of state business tax planning / Donald Bruce, John Deskins, and William F. Fox
  • Corporate taxation and international competition / James R. Hines Jr.
  • The changing role of auditors in corporate tax planning / Edward L. Maydew and Douglas A. Shackelford
  • Taxation and the evolution of aggregate corporate ownership concentration / Mihir A. Desai, Dhammika Dharmapala, and Winnie Fung.