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From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Steven A. Bank

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.001.0001
Subject:
Law, Legal History

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. ... More


The roots of a corporate tax

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.001
Subject:
Law, Legal History

This chapter discusses the roots of the corporate income tax, which can be found in the 19th century. The early taxation of corporations — generally through capital stock taxes, dividend taxes, or ... More


The Dynamic Economic Effects of a U.S. Corporate Income Tax Rate Reduction

John W. Diamond, George R. Zodrow, Thomas S. Neubig, and Robert J. Carroll

in Pathways to Fiscal Reform in the United States

Published in print:
2014
Published Online:
September 2015
ISBN:
9780262028301
eISBN:
9780262321914
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262028301.003.0008
Subject:
Economics and Finance, Financial Economics

The U.S. statutory corporate income tax rate is now the highest in the world among industrialized countries, and has sparked many proposals for reform. In this chapter, John Diamond, George Zodrow, ... More


Corporate Taxes in the World Economy: Reforming the Taxation of Cross-border Income

Harry Grubert and Rosanne Altshuler

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0020
Subject:
Economics and Finance, Econometrics

This chapter examines the corporate income tax in a world economy, focusing on potential reforms of the tax treatment of cross-border income flows. Specifically, it considers proposals for tax ... More


Fundamental Reform of Taxes on Capital Income in the Netherlands

Bas Jacobs

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0005
Subject:
Economics and Finance, Financial Economics

In the Netherlands, the tax treatment of capital income influences the allocation of capital and risk-taking, resulting in deadweight losses, tax arbitrage, and financial fragility. Moreover, the tax ... More


Corporate Tax Competition: A Dutch Perspective

Patricia Hofmann and Nadine Riedel

in Tax by Design for the Netherlands

Published in print:
2021
Published Online:
January 2022
ISBN:
9780192855244
eISBN:
9780191945373
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192855244.003.0007
Subject:
Economics and Finance, Financial Economics

A review of corporate tax policy in the Netherlands is provided, focusing in particular on international aspects and corporate tax competition. Empirical evidence shows that corporate tax policy is ... More


Corporation Tax Incidence: Reflections on What Is Known, Unknown, and Unknowable

Arnold C. Harberger

in Fundamental Tax Reform: Issues, Choices, and Implications

Published in print:
2008
Published Online:
August 2013
ISBN:
9780262042475
eISBN:
9780262271707
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262042475.003.0017
Subject:
Economics and Finance, Econometrics

This chapter examines the incidence of changes in the corporate income tax in a global economy in the context of a four-sector (tradable and non-tradable goods produced by both the corporate and the ... More


Political Institutions and Income Taxes

Per F. Andersson

in Global Taxation: How Modern Taxes Conquered the World

Published in print:
2022
Published Online:
February 2022
ISBN:
9780192897572
eISBN:
9780191924019
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192897572.003.0008
Subject:
Political Science, Political Economy

The chapter analyses the link between political institutions and the adoption of income taxes. The main claim is that this link differs across different types of income tax. The personal income tax ... More


Directions for Fiscal Reform in the United States

John W. Diamond and George R. Zodrow

in Pathways to Fiscal Reform in the United States

Published in print:
2014
Published Online:
September 2015
ISBN:
9780262028301
eISBN:
9780262321914
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262028301.003.0001
Subject:
Economics and Finance, Financial Economics

Although the fiscal problems facing the United States, as well as many other countries in the industrialized world, have been well documented, the solutions to these problems are far less obvious. In ... More


Pets, Death, and Taxes: The Legal Boundaries of Religion

Barbara R. Ambros

in Bones of Contention: Animals and Religion in Contemporary Japan

Published in print:
2012
Published Online:
November 2016
ISBN:
9780824836269
eISBN:
9780824871512
Item type:
chapter
Publisher:
University of Hawai'i Press
DOI:
10.21313/hawaii/9780824836269.003.0003
Subject:
Religion, Religious Studies

This chapter examines legal controversies surrounding the taxation of pet memorial rites in Japan. Between 2005 and 2008, two different regional courts in Nagoya and Tokyo grappled with the issue of ... More


The Arm’s Length Standard: Making It Work in a 21st-Century World of Multinationals and Nation States

Lorraine Eden

in Global Tax Fairness

Published in print:
2016
Published Online:
March 2016
ISBN:
9780198725343
eISBN:
9780191792687
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198725343.003.0007
Subject:
Economics and Finance, International, Macro- and Monetary Economics

Many transfer pricing experts argue the arm’s length standard (ALS) is “dead” and should be replaced by a formulary apportionment system that allocates the profits of a multinational enterprise among ... More


The Historical Roots of Post-Communist Taxation

Arpad Todor

in Global Taxation: How Modern Taxes Conquered the World

Published in print:
2022
Published Online:
February 2022
ISBN:
9780192897572
eISBN:
9780191924019
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780192897572.003.0005
Subject:
Political Science, Political Economy

The chapter investigates whether and how communist and pre-communist legacies have shaped post-communist taxation in Eastern Europe and Central Asia. It starts with a literature review showing that ... More


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