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Japan’s corporate income tax : facts, issues and reform options
Mooij, Ruud A. de; Saito, Ikuo - 2014
Persistent link: https://www.econbiz.de/10010441741
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Thin capitalization rules and multinational firm capital structure
Blouin, Jennifer L.; Huizinga, Harry; Laeven, Luc; … - 2014
Persistent link: https://www.econbiz.de/10010389493
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Thin Capitalization Rules and Multinational Firm Capital Structure
Blouin, Jennifer - 2014
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10014394323
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Pareto-improving minimum corporate taxation
Hebous, Shafik; Keen, Michael - 2021
The recent international agreement on a minimum effective corporate tax rate marks a profound change in global tax arrangements. The appropriate level of that minimum, however, has been, and remains, extremely contentious. This paper explores the strategic responses to a minimum tax, which-the...
Persistent link: https://www.econbiz.de/10012796362
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Corporate tax reform : from income to cash flow taxes
Carton, Benjamin; Fernandez-Corugedo, Emilio; Hunt, … - 2019
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...
Persistent link: https://www.econbiz.de/10012001561
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Revenue Mobilization in Sub-Saharan Africa : Challenges From Globalization
Mansour, Mario - 2009
This paper evaluates the nature and extent of, and possible responses to, two of the central challenges that globalization poses for revenue mobilization in Sub-Saharan Africa (SSA): from corporate tax competition, and from trade liberalization. It does so using a new dataset with features...
Persistent link: https://www.econbiz.de/10014402387
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Tax Incentives and Investment in the Eastern Caribbean
Sosa, Sebastian - 2006
Tax incentives have been used extensively in the countries of the Eastern Caribbean Currency Union (ECCU) to promote investment. The associated revenue losses are large, and benefits in terms of new investment have been limited, raising doubts about the cost effectiveness of the tax incentive...
Persistent link: https://www.econbiz.de/10014402405
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Cash-Flow Tax
Schutte, Christian - 1993
The cash-flow tax has been proposed as an alternative to corporate income tax on grounds of clarity and simplicity in defining the tax base in the face of widespread departures from the comprehensive income tax in actual practice. Variants of the tax, with their advantages and disadvantages,...
Persistent link: https://www.econbiz.de/10014398739
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The impact of fiscal consolidation and structural reforms on growth in Japan
Berkmen, S. Pelin - 2011
Persistent link: https://www.econbiz.de/10009488603
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The Japanese Tax Reform : Efficiency Versus Equity
International Monetary Fund - 1990
flows. The purpose of this paper is to examine whether the tax reform proposed recently in Japan satisfies the above … principles, in particular, efficiency and equity, and to investigate the effects not only on the real economy in Japan, but also … on capital outflows from Japan to abroad. Also, the aging problem is examined briefly …
Persistent link: https://www.econbiz.de/10014396050