Against the backdrop of corporate tax policy changes in India, the paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using seemingly unrelated regression coefficients and dynamic panel estimates, we tried to analyze both the relative...

The paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using seemingly uncorrelated regression coefficients and dynamic panel estimates, we tried to analyze both the relative burden of corporate tax borne by capital and labor and the...

This paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial Centre (OFC). The impact of the corporate tax rate...

This research work attempts to understand the impact of corporate tax cut on improving competitiveness of India in Asian and global marketplace, also, it further provides the structural analysis regarding corporate tax and its dynamic impact on economic growth and development. Evidences...

The paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using seemingly uncorrelated regression coefficients and dynamic panel estimates, we tried to analyze both the relative burden of corporate tax borne by capital and labor and the...

This is the first study of compliance costs of income taxation of companies in India. These are costs to companies of obligations under income tax law and in planning to save taxes. Opportunity costs such as when tax refunds are delayed are also included. Different cost concepts include social...

We show that over the last two decades, India's effective tax rates (ETRs) have increased by 7.8%, which contrasts with the downward trend in ETRs for US firms documented by Dyreng et al. (2017). After controlling for changes in firm characteristics, macroeconomic factors, and tax policy...

In determine Corporate Residency most advanced countries use the place of effective management, sometimes along with the place of incorporation, as the criterion for defining the residence of a company, the United States uses the place of incorporation as the sole criterion. This formalistic and...