The Corporate Income Tax And The User Cost Of Capital A New Method To Test For Short Run Forward Shifting Of The Tax

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The Shifting and Incidence of the Corporation Income Tax

Author : Balbir Singh Sahni,T. Mathew
Publisher : Unknown
Page : 220 pages
File Size : 47,5 Mb
Release : 1976
Category : Corporations
ISBN : STANFORD:36105043698807

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The Shifting and Incidence of the Corporation Income Tax by Balbir Singh Sahni,T. Mathew Pdf

In this book the authors attempt to integrate the various theoretical and empirical approaches to the fiscal rationality of the corporation income tax. The material has been compiled from original sources and is presented without many of its abstruse aspects, in an attempt to provide a reasonable coherent and complete picture of the state of the art.

Corporate Tax Reform: From Income to Cash Flow Taxes

Author : Benjamin Carton,Emilio Fernández Corugedo,Mr.Benjamin L Hunt
Publisher : International Monetary Fund
Page : 34 pages
File Size : 55,5 Mb
Release : 2019-01-16
Category : Business & Economics
ISBN : 9781484390085

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Corporate Tax Reform: From Income to Cash Flow Taxes by Benjamin Carton,Emilio Fernández Corugedo,Mr.Benjamin L Hunt Pdf

This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow tax. This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock. The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter. This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium. The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries’ exports benefit from additional investment in the country undertaking the reform and other countries’ domestic demand benefits from improved terms of trade. The paper also shows that there are substantial benefits when all countries undertake the reform. Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits. In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP.

The Shifting of the Corporation Income Tax

Author : Marian Krzyzaniak,Richard Abel Musgrave
Publisher : Unknown
Page : 122 pages
File Size : 42,8 Mb
Release : 1963
Category : Corporations
ISBN : UCAL:B3871515

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The Shifting of the Corporation Income Tax by Marian Krzyzaniak,Richard Abel Musgrave Pdf

Tax Reform and the Cost of Capital

Author : Dale Weldeau Jorgenson,Kun-Young Yun
Publisher : Oxford University Press
Page : 210 pages
File Size : 49,8 Mb
Release : 1991
Category : Business & Economics
ISBN : 0198285930

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Tax Reform and the Cost of Capital by Dale Weldeau Jorgenson,Kun-Young Yun Pdf

Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.

Substituting a Value-added Tax for the Corporate Income Tax

Author : Stephen P. Dresch,An-loh Lin,David K. Stout,David Stout
Publisher : Cambridge, Mass. : Ballinger Publishing Company
Page : 248 pages
File Size : 53,8 Mb
Release : 1977
Category : Business & Economics
ISBN : UOM:39015019751992

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Substituting a Value-added Tax for the Corporate Income Tax by Stephen P. Dresch,An-loh Lin,David K. Stout,David Stout Pdf

This book examines the first-round price effects, by industry and by component of final demand, of the substitution of a value added tax (VAT) of the consumption type for the U.S. corporate income tax (CIT).

Dissertation Abstracts International

Author : Anonim
Publisher : Unknown
Page : 920 pages
File Size : 47,6 Mb
Release : 1991
Category : Dissertations, Academic
ISBN : UOM:39015023709853

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Dissertation Abstracts International by Anonim Pdf

Abstracts of dissertations available on microfilm or as xerographic reproductions.

Equity, Efficiency, and the U.S. Corporation Income Tax

Author : J. Gregory Ballentine
Publisher : A E I Press
Page : 128 pages
File Size : 47,5 Mb
Release : 1980
Category : Business & Economics
ISBN : STANFORD:36105035741789

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Equity, Efficiency, and the U.S. Corporation Income Tax by J. Gregory Ballentine Pdf

Canadiana

Author : Anonim
Publisher : Unknown
Page : 1236 pages
File Size : 40,9 Mb
Release : 1991-12
Category : Canada
ISBN : STANFORD:36105011644262

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Canadiana by Anonim Pdf

Annual Report

Author : University of Toronto. Institute for Policy Analysis
Publisher : Unknown
Page : 62 pages
File Size : 55,6 Mb
Release : 1987
Category : Social sciences
ISBN : IND:30000000113682

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Annual Report by University of Toronto. Institute for Policy Analysis Pdf

OECD Economic Surveys: United Kingdom 2015

Author : OECD
Publisher : OECD Publishing
Page : 138 pages
File Size : 48,8 Mb
Release : 2015-02-24
Category : Electronic
ISBN : 9789264227255

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OECD Economic Surveys: United Kingdom 2015 by OECD Pdf

This OECD Economic Survey of the United Kingdom examines recent economic developments, policies and prospects. Special chapters cover improving infrastructure and ensuring sustainable bank lending.

Index to American Doctoral Dissertations

Author : Anonim
Publisher : Unknown
Page : 1252 pages
File Size : 48,9 Mb
Release : 1989
Category : Dissertations, Academic
ISBN : STANFORD:36105012336892

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Index to American Doctoral Dissertations by Anonim Pdf

The Fast Forward MBA in Finance

Author : John A. Tracy
Publisher : John Wiley & Sons
Page : 338 pages
File Size : 54,6 Mb
Release : 2002-11-06
Category : Business & Economics
ISBN : 9780471250524

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The Fast Forward MBA in Finance by John A. Tracy Pdf

Jetzt erscheint der Finanz-Klassiker in der 2. aktualisierten und erweiterten Auflage. Die Erstauflage dieses Nachschlagewerkes wurde weltweit 50.000 Mal verkauft. Hier verschaffen Sie sich rasch einen Überblick über Verfahren und Methoden des Finanz- und Rechnungswesens. Zu den behandelten Themen gehören u.a. Jahresabschluss, betriebswirtschaftlicher Gewinn, Cash Flow Analyse, Unternehmenssteuerung und -budgetierung sowie Verfahren der Investitionsanalyse. Alle Beispiele und Abbildungen wurden aktualisiert. Mit gebrauchsfertigen Spreadsheet-Templates. Mit einer Fülle topaktueller Tipps und Ideen. "The Fast Forward MBA in Finance" - praktischer Finanzleitfaden und nützliches Schnellnachschlagewerk in einem: Ein Muss für alle Manager, Führungskräfte Unternehmer und MBA-Studenten.

How Tax Incentives Affect Decisions to Invest in Developing Countries

Author : Robin W. Boadway,World Bank. Country Economics Department
Publisher : World Bank Publications
Page : 123 pages
File Size : 47,6 Mb
Release : 1992
Category : Corporations
ISBN : 8210379456XXX

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How Tax Incentives Affect Decisions to Invest in Developing Countries by Robin W. Boadway,World Bank. Country Economics Department Pdf

The design of investment incentives in developing economies should reflect consideration of their effects on the marginal effective tax rate, on firms likely to suffer losses, on cash flows, on foreign-owned firms, and on the way capital is allocated among assets.

Journal of Economic Literature

Author : Anonim
Publisher : Unknown
Page : 1246 pages
File Size : 55,5 Mb
Release : 1988
Category : Economics
ISBN : UCSD:31822004348603

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Journal of Economic Literature by Anonim Pdf