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Is Dividend Distribution Tax a Tax on Income of Shareholder? The Debate Continues

Jain, Tarun - 2021

ordinarily understood dimensions of a particular tax.The immediate case at hand is of ‘tax on distributed dividend’, or Dividend … shareholders, particularly those who are Non-Residents and entitled to invoke Double Taxation Avoidance Agreements (DTAA), DDT is … any tax on dividend in India. The debate is ongoing and has received mixed response. Currently, the issue awaits …

Persistent link: https://www.econbiz.de/10013218061

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - 2019

This note extends the work by Sørensen (2005) and others by demonstrating why the Norwegian Shareholder Income Tax may be neutral between the two sources of equity funds, i.e. new share issues and retained earnings, despite the fact that the retention of earnings to finance new investment does...

Persistent link: https://www.econbiz.de/10011967007

Integration of corporate and shareholder taxes

Graetz, Michael J.; Warren, Alvin C. - In: National tax journal 69 (2016) 3, pp. 677-699

Persistent link: https://www.econbiz.de/10011595326

Tax avoidance at public corporations driven by shareholder taxes : evidence from changes in dividend tax policy

Amiram, Dan; Bauer, Andrew M.; Frank, Mary Margaret - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 27-55

Persistent link: https://www.econbiz.de/10012121916

Why the Norwegian shareholder income tax is neutral

Södersten, Jan - In: International tax and public finance 27 (2020) 1, pp. 32-37

Persistent link: https://www.econbiz.de/10012226498

Accounting for Behavioral Considerations in Business Tax Reform : The Case of Expensing

Batchelder, Lily L. - 2017

One of the fundamental questions in business tax reform is whether to allow firms to immediately expense investments or require economic cost recovery. The conventional view is that expensing would generate stronger growth effects holding revenues constant. This view is rooted in traditional...

Persistent link: https://www.econbiz.de/10012964796

Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?

Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014

This paper discusses tax policy measures to reduce corporate tax avoidance by extending taxation in the source country without imposing double taxation. We focus on four options: Bilaterally restricting interest and royalty deductibility, introducing an inverted tax credit system, levying...

Persistent link: https://www.econbiz.de/10010416288

Withholding taxes in the service of BEPS action 1 : address the tax challenges of the digital economy

Brauner, Yariv; Báez Moreno, Andrés - 2015

This position paper of the IBFD Academic Task Force (hereinafter IBFD Task Force) relates to the OECD's work on BEPS Action 1 and is devoted to withholding tax aspects. This position paper provides possible solutions to the challenges presented to the international tax regime by the digital...

Persistent link: https://www.econbiz.de/10011334035

The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...

Persistent link: https://www.econbiz.de/10014228546

The effect of an allowance for corporate equity on capital structure : evidence from Austria

Petutschnig, Matthias; Rünger, Silke - In: Public finance review : PFR 50 (2022) 5, pp. 597-642

Persistent link: https://www.econbiz.de/10013388963