Taxing Corporate Income In The 21st Century

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Taxing Corporate Income in the 21st Century

Alan J. Auerbach,James R. Hines, Jr.,Joel Slemrod
Taxing Corporate Income in the 21st Century Book PDF

Author : Alan J. Auerbach,James R. Hines, Jr.,Joel Slemrod
Publisher : Cambridge University Press
Page : 401 pages
File Size : 40,7 Mb
Release : 2007-04-16
Category : Business & Economics
ISBN : 9781139464512

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Taxing Corporate Income in the 21st Century by Alan J. Auerbach,James R. Hines, Jr.,Joel Slemrod Pdf

This book was first published in 2007. 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 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.

Taxing Corporate Income in the 21st Century

Alan J. Auerbach
Taxing Corporate Income in the 21st Century Book PDF

Author : Alan J. Auerbach
Publisher : Unknown
Page : 408 pages
File Size : 52,8 Mb
Release : 2007
Category : Corporations
ISBN : 0511285809

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Taxing Corporate Income in the 21st Century by Alan J. Auerbach Pdf

A state-of-the-art examination of the impact and wisdom of taxing corporate income.

Taxation

Terrance B. Caldewell
Taxation Book PDF

Author : Terrance B. Caldewell
Publisher : Nova Publishers
Page : 214 pages
File Size : 55,6 Mb
Release : 2008
Category : Business & Economics
ISBN : 1604560991

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Taxation by Terrance B. Caldewell Pdf

Taxes fund the services provided by governments. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This new book brings to light new issues and challenges in this field.

Corporate Tax Reform

Martin A Sullivan
Corporate Tax Reform Book PDF

Author : Martin A Sullivan
Publisher : Unknown
Page : 175 pages
File Size : 42,7 Mb
Release : 2011
Category : Electronic
ISBN : OCLC:1145170183

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Corporate Tax Reform by Martin A Sullivan Pdf

Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America's largest businesses are taxed. Some want to close "loopholes." Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform. Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated What you'll learn Why economists want to abolish the corporate tax Why politicians can't get rid of the corporate tax What the biggest and the slimiest loopholes are The ramifications of all possible outcomes for businesspeople How the U.S. tax code compares to foreign competitors The major options for reform, including the flat tax How politics and tight budgets will shape the debate before and after the 2012 election Why individual taxpayers have a stake in the outcome of this debate Who this book is for Corporate Tax Reform: Taxing Profits in the 21st Century is for citizens concerned about America's future who want to get beyond the economic jargon and political rhetoric that dominates most discussion of business tax policy. As the debate on the complex issue of corporate tax reform rages in Washington, Corporate Tax Reform: Taxing Profits in the 21st Century is a beginner's guide that is useful to business executives, market analysts, jour...

Tax Policy in the Twenty-First Century

Herbert Stein
Tax Policy in the Twenty First Century Book PDF

Author : Herbert Stein
Publisher : Unknown
Page : 344 pages
File Size : 47,9 Mb
Release : 1988-06-06
Category : Business & Economics
ISBN : UCAL:B4446619

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Tax Policy in the Twenty-First Century by Herbert Stein Pdf

Edited by the former chairman of the Council of Economic Advisors, this illuminating volume presents thoughtful discussion by leading public officials, academics, and corporate executives on what the next generation of fiscal policy holds for us. Contributors look ahead to coming economic, political, and social changes to see how tax policy might, or should, affect the coming events of the 21st century. The result is a fascinating glimpse at key world developments that will affect future tax policies, and what preparations we should make.

Tax Reform in the 21st Century

John G. Head,Richard E. Krever
Tax Reform in the 21st Century Book PDF

Author : John G. Head,Richard E. Krever
Publisher : Kluwer Law International B.V.
Page : 578 pages
File Size : 46,9 Mb
Release : 2009-01-01
Category : Law
ISBN : 9789041128294

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Tax Reform in the 21st Century by John G. Head,Richard E. Krever Pdf

No government can be sustained without the ability to tax its citizens. The question then arises how can a nation do so in a way that's fair and equitable to taxpayers while simultaneously promoting economic growth and providing the state with the funds it needs to adequately address the needs of its citizens? This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The pursuit of tax reform. Personal tax base: income or consumption? Tax rate scale: equity and efficiency aspects. Business tax reform: structural and design issues. Interjurisdictional issues. Controlling tax avoidance.

United States Tax Reform in the 21st Century

George R. Zodrow,Peter M. Mieszkowski
United States Tax Reform in the 21st Century Book PDF

Author : George R. Zodrow,Peter M. Mieszkowski
Publisher : Cambridge University Press
Page : 360 pages
File Size : 47,6 Mb
Release : 2002-04
Category : Business & Economics
ISBN : 9780521803830

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United States Tax Reform in the 21st Century by George R. Zodrow,Peter M. Mieszkowski Pdf

Tax reform debates in the United States have focused on the question of whether the existing corporate and individual income tax system should be replaced with some form of a national consumption tax. This book contains essays written by internationally recognized tax experts who describe the current state in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of the existing income tax. The papers were originally commissioned by the James A. Baker III Institute for Public Policy at Rice University, Houston. The collection covers a range of tax policy issues related to consumption tax reforms, including their economic effects, distributional consequences, effects on administrative and compliance costs, transitional issues and the political aspects of fundamental tax reform, and international comparisons. The book will serve as a comprehensive guide to the ongoing tax reform debate to tax policy makers and the general electorate.

Tax and Government in the 21st Century

Miranda Stewart
Tax and Government in the 21st Century Book PDF

Author : Miranda Stewart
Publisher : Cambridge University Press
Page : 433 pages
File Size : 47,5 Mb
Release : 2022-09-08
Category : Law
ISBN : 9781009302449

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Tax and Government in the 21st Century by Miranda Stewart Pdf

With an accessible style and clear structure, Miranda Stewart explains how taxation finances government in the twenty-first century, exploring tax law in its historical, economic, and social context. Today, democratic tax states face an array of challenges, including the changing nature of work, the digitalisation and globalisation of the economy, and rebuilding after the fiscal crisis of the COVID-19 pandemic. Stewart demonstrates the centrality of taxation for government budgets and explains key tax principles of equity, efficiency and administration. Presenting examples from a wide range of jurisdictions and international developments, Stewart shows how tax policy and law operate in our everyday lives, ranging from family and working life to taxing multinational enterprises in the global digital economy. Employing an interdisciplinary approach to the history and future of taxation law and policy, this is a valuable resource for legal scholars, practitioners and policy makers.

From Sword to Shield

Steven A. Bank
From Sword to Shield Book PDF

Author : Steven A. Bank
Publisher : Oxford University Press
Page : 304 pages
File Size : 49,9 Mb
Release : 2010-03-24
Category : Law
ISBN : 9780199716968

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From Sword to Shield by Steven A. Bank Pdf

The U.S. corporate income tax - and in particular the double taxation of corporate income - has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. Unlike in most other industrialized countries, corporate income is taxed twice, first at the entity level and again at the shareholder level when distributed as a dividend. The conventional wisdom has been that this double taxation was part of the system's original design over a century ago and has survived despite withering opposition from business interests. In both cases, history tells another tale. Double taxation as we know it today did not appear until several decades after the corporate income tax was first adopted. Moreover, it was embraced by corporate representatives at the outset and in subsequent years businesses have been far more ambivalent about its existence than is popularly assumed. From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present is the first historical account of the evolution of the corporate income tax in America. Professor Steven A. Bank explains the origins of corporate income tax and the political, economic, and social forces that transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference with the management of corporate funds.

Capital Taxation

Martin S. Feldstein
Capital Taxation Book PDF

Author : Martin S. Feldstein
Publisher : Harvard University Press
Page : 506 pages
File Size : 44,5 Mb
Release : 1983
Category : Business & Economics
ISBN : 0674094824

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Capital Taxation by Martin S. Feldstein Pdf

Feldstein shows how systems of taxation influence the rate and nature of capital formation--key to the development of any economy. His identification of important economic and policy questions, adroit use of modeling and new data, and careful attention to dynamics make this book a powerful addition to the literature.

The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay

Emmanuel Saez,Gabriel Zucman
The Triumph of Injustice How the Rich Dodge Taxes and How to Make Them Pay Book PDF

Author : Emmanuel Saez,Gabriel Zucman
Publisher : W. W. Norton & Company
Page : 232 pages
File Size : 49,7 Mb
Release : 2019-10-15
Category : Business & Economics
ISBN : 9781324002734

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The Triumph of Injustice: How the Rich Dodge Taxes and How to Make Them Pay by Emmanuel Saez,Gabriel Zucman Pdf

America’s runaway inequality has an engine: our unjust tax system. Even as they became fabulously wealthy, the ultra-rich have had their taxes collapse to levels last seen in the 1920s. Meanwhile, working-class Americans have been asked to pay more. The Triumph of Injustice presents a forensic investigation into this dramatic transformation, written by two economists who revolutionized the study of inequality. Eschewing anecdotes and case studies, Emmanuel Saez and Gabriel Zucman offer a comprehensive view of America’s tax system, based on new statistics covering all taxes paid at all levels of government. Their conclusion? For the first time in more than a century, billionaires now pay lower tax rates than their secretaries. Blending history and cutting-edge economic analysis, and writing in lively and jargon-free prose, Saez and Zucman dissect the deliberate choices (and sins of indecision) that have brought us to today: the gradual exemption of capital owners; the surge of a new tax avoidance industry, and the spiral of tax competition among nations. With clarity and concision, they explain how America turned away from the most progressive tax system in history to embrace policies that only serve to compound the wealth of a few. But The Triumph of Injustice is much more than a laser-sharp analysis of one of the great political and intellectual failures of our time. Saez and Zucman propose a visionary, democratic, and practical reinvention of taxes, outlining reforms that can allow tax justice to triumph in today’s globalized world and democracy to prevail over concentrated wealth. A pioneering companion website allows anyone to evaluate proposals made by the authors, and to develop their own alternative tax reform at taxjusticenow.org.

Global Firms, National Corporate Taxes: an Evolution of Incompatibility

Shafik Hebous
Global Firms National Corporate Taxes an Evolution of Incompatibility Book PDF

Author : Shafik Hebous
Publisher : Unknown
Page : 27 pages
File Size : 40,7 Mb
Release : 2020-09-04
Category : Electronic
ISBN : 1513556371

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Global Firms, National Corporate Taxes: an Evolution of Incompatibility by Shafik Hebous Pdf

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.

The Sales Tax in the 21st Century

Matthew Murray,William F. Fox
The Sales Tax in the 21st Century Book PDF

Author : Matthew Murray,William F. Fox
Publisher : Praeger
Page : 288 pages
File Size : 55,9 Mb
Release : 1997-08-26
Category : Business & Economics
ISBN : STANFORD:36105019363477

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The Sales Tax in the 21st Century by Matthew Murray,William F. Fox Pdf

The book covers papers delivered at a seminar which was held in February 1996 in Clearwater, Florida, by the National Tax Association and the Institute of Property Taxation. The contributions by various authors are divided into several general headings: Sales tax overview; Interstate dimension of the sales tax; Sales taxation and federal policy; New administrative techniques in auditing; Emerging technologies and auditing practices; Changing who pays the sales tax; Information technology and the sales tax.

Reforming the US Corporate Tax

Gary Clyde Hufbauer,Paul L. E. Grieco
Reforming the US Corporate Tax Book PDF

Author : Gary Clyde Hufbauer,Paul L. E. Grieco
Publisher : Peterson Institute for International Economics
Page : 438 pages
File Size : 42,6 Mb
Release : 2005
Category : Business & Economics
ISBN : STANFORD:36105114561702

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Reforming the US Corporate Tax by Gary Clyde Hufbauer,Paul L. E. Grieco Pdf

The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans--a popular goal--the corporate income tax is a hopeless failure. Many companies pay no corporate tax, and among those that do, the burden is highly uneven. Meanwhile, the richest Americans command income from numerous sources besides corporate dividends. The distortions and inequities are amazing. Under pressure from business lobbies, Congress legislates deductions and exemptions that twist the corporate tax base far from any plausible financial definition; then Congress enacts "targeted" tax credits to carry out ersatz industrial policies. Faced with a tax terrain of mountains and ravines, corporations employ armies of lawyers and accountants to devise avoidance strategies. This book proposes to replace the corporate income tax with a tax that has a much broader base at a much lower rate. Two alternatives are explored: the National Retail Sales Tax (NRST) and the Corporate Activity Tax (CAT). To address the issue of regressivity, both alternatives are coupled with measures to preserve the real spending power of households at the lowest income levels.

Taxing the Rich

Kenneth F. Scheve,David Stasavage
Taxing the Rich Book PDF

Author : Kenneth F. Scheve,David Stasavage
Publisher : Princeton University
Page : 266 pages
File Size : 51,6 Mb
Release : 2016
Category : Einkommensteuer
ISBN : 0691165459

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Taxing the Rich by Kenneth F. Scheve,David Stasavage Pdf

A groundbreaking history of why governments do--and don't--tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens--and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising--they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.