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Kumar, Manmohan S - 2012

This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax...

Persistent link: https://www.econbiz.de/10012690167

Superior Hybrid Cash-Flow Tax on Corporations.

Zee, Howell H - 2006

Persistent link: https://www.econbiz.de/10012691197

Efficient Economic Rent Taxation under a Global Minimum Corporate Tax

Hebous, Shafik - 2024

The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective...

Persistent link: https://www.econbiz.de/10015058578

Zero Corporate Income Tax in Moldova : Tax Competition and Its Implications for Eastern Europe

Piatkowski, Marcin - 2008

interdependence in CIT rate setting in Eastern Europe and that (ii) the recent CIT cut in Moldova may intensify tax competition in the … region. It finds that there is indeed evidence that during 1995-2006 countries in Eastern Europe strategically responded to … discusses implications of tax competition for Eastern Europe and finds that FDI flows will not be much affected, tax revenues …

Persistent link: https://www.econbiz.de/10014409057

Japan's Corporate Income Tax - Overview and Challenges

Dalsgaard, Thomas - 2008

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet the objectives of promoting growth, investment and...

Persistent link: https://www.econbiz.de/10012677565

Zero Corporate Income Tax in Moldova

Piatkowski, Marcin - 2008

Persistent link: https://www.econbiz.de/10012677646

Allowances for Corporate Equity in Practice.

Klemm, Alexander - 2006

Intro -- Contents -- I. INTRODUCTION -- II. ACE TAX SYSTEMS -- III. ACE SYSTEMS IN PRACTICE -- IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS -- V. THE BRAZILIAN ACE VARIANT -- VI. CONCLUSION -- Appendix I. Effective Tax Rates -- REFERENCES.

Persistent link: https://www.econbiz.de/10012690981

U.S. Corporate Income Tax Reform and its Spillovers

Clausing, Kimberly - 2016

This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce efficiency-enhancing reform of the international...

Persistent link: https://www.econbiz.de/10014408057

Japan's Corporate Income Tax; Overview and Challenges

Dalsgaard, Thomas - International Monetary Fund (IMF) - 2008

Persistent link: https://www.econbiz.de/10005252998

Tax Policy and Reform for Foreign Direct Investment in Developing Countries

International Monetary Fund (IMF); International … - 1990

This paper identifies tax factors in 21 developing countries that have an impact on foreign direct investment flows. It categorizes those factors into issues associated with tax coordination; tax rates and rate structures; and composition of the tax base. Recent actions by countries reveal no...

Persistent link: https://www.econbiz.de/10005263965

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