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Corporate income retention : 1915 - 43

Dobrovolsky, Sergei Petrovic - 1951

Persistent link: https://www.econbiz.de/10000563139

Do Taxes Affect Corporate Debt Policy? Evidence from US Corporate Tax Return Data

Gordon, Roger H. - 1999

Past attempts to measure the impact of taxes on corporate debt policy have focused on larger firms. Given that the top statutory corporate tax rate has varied little in recent years, tax incentives vary among these firms, almost entirely due to current or prospective tax losses. Results are...

Persistent link: https://www.econbiz.de/10012471349

The Incidence of the Corporate Income Tax is Irrelevant for its (Benefit-Based) Justification

Naitram, Simon M.; Weinzierl, Matthew C. - National Bureau of Economic Research - 2021

Robust support for corporate income taxation is a puzzle for standard tax theory because the tax's incidence is uncertain and unreliable. We propose a resolution: if the corporate tax is seen as a benefit-based tax, its normative appeal depends on the correspondence between its incidence and...

Persistent link: https://www.econbiz.de/10012794575

Should Tax Reform Level the Playing Field?

Summers, Lawrence H. - 1987

While frequently invoked, the level playing field ideal and its practical embodiment in tax legislation has received relatively little analysis. This paper examines the economic arguments surrounding the level playing field doctrine. I conclude that leveling the playing field is an issue of...

Persistent link: https://www.econbiz.de/10012476937

Why Have Corporate Tax Revenues Declined?

Auerbach, Alan J. - 1987

Reform Act of 1986. The new law will increase the average tax rate on corporate profits by approximately 10 percent. By 1990 …

Persistent link: https://www.econbiz.de/10012476951

The Cash Flow Corporate Income Tax

King, Mervyn A. - 1986

The current debate on tax reform has raised again the question of how the …overcome these problems, reform, both in the US and UK, has focussed on …

Persistent link: https://www.econbiz.de/10012477078

Tax Asymmetries and Corporate Income Tax Reform

Majd, Saman - 1986

tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a … series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax reform … greatest burden, are uniformly more valuable under this reform, despite the loss of the investment tax credit and accelerated …

Persistent link: https://www.econbiz.de/10012477150

Tax Loss Carryforwards and Corporate Tax Incentives

Auerbach, Alan J. - 1986

This paper investigates the extent to which loss-offset constraints affect corporate tax incentives. Using data gathered from corporate annual reports, we estimate that in 1984 fifteen percent of the firms in the nonfinancial corporate sector had tax loss carryforwards. When weighted by their...

Persistent link: https://www.econbiz.de/10012477213

Taxes and the Merger Decision : An Empirical Analysis

Auerbach, Alan J. - 1986

One motive that is often cited for merger activity is the avoidance of federal income taxes by corporations and their shareholders. Yet there is little empirical evidence on the tax consequences of merger activity, or on the postmerger effects on firm policies of tax motivated mergers. In this...

Persistent link: https://www.econbiz.de/10012477221

The Ineffectiveness of Effective Tax Rates on Business Investment

Chirinko, Robert S. - 1985

In his Fisher-Schultz Lecture, Martin Feldstein examined the effects of non-neutral tax rules on business investment by estimating three econometric models, and he concluded that "the rising rate of inflation has, because of the structure of existing U.S. tax rules, substantially discouraged...

Persistent link: https://www.econbiz.de/10012477376

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