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Corporate Social Responsibility and Taxation : A Chance to Develop the Theory
Narotzki, Doron - 2017
With increased technology and access to information, corporations have evolved in order to reflect the concept of corporate social responsibility (CSR) in their global business strategies. Some companies, such as Starbucks Corporation, have taken this concept a step further and chose to...
Persistent link: https://www.econbiz.de/10012955304
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Incorporating a Minimum Tax in a Territorial System
Fleming, J. Clifton - 2018
In this report, Fleming, Peroni, and Shay analyze the effects of including a final, low-rate minimum tax on U.S. multinational corporations in a territorial system. They continue to prefer a real worldwide international tax system, but see a final, low-rate minimum tax as a second-best measure...
Persistent link: https://www.econbiz.de/10012932629
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Aggregate-Plus Theory of Partnership Taxation
Borden, Bradley T. - 2009
This Article presents a theory of partnership taxation. To provide context for the presentation, the Article examines … tax regime that contains entity components. Economic theory justifies tax law deviating from the legal view of … proposes the aggregate-plus theory of partnership taxation, recommending that lawmakers adopt the aggregate concept for all …
Persistent link: https://www.econbiz.de/10014218793
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de/10012601643
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Is consistency the panacea? : inconsistent or consistent tax transfer prices with strategic taxpayer and tax authority behavior
Diller, Markus; Lorenz, Johannes; Schneider, Georg; … - 2021
This study investigates how strategic tax transfer pricing of a multinational company (MNC) and two tax authorities in different countries affects production and tax avoidance decisions at the firm level and tax revenues at the country level. We employ a game-theoretical model to analyze the...
Persistent link: https://www.econbiz.de/10012603894
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Strategic Corporate Tax Lobbying
Meade, Janet A - 2016
We investigate the motivation for and outcome of corporate participation in shaping tax policy via lobbying. We posit that generally tax-sophisticated firms lobby on tax issues and that their motives for doing so are either to obtain a tax benefit or to avoid losing one. We label these motives...
Persistent link: https://www.econbiz.de/10012979175
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The Economic Efficiency Case Against Business Tax Privacy
Schaffa, Daniel - 2020
By statute, business tax returns are not publicly available. But with public access, investors would acquire useful information that would help them make better investing decisions; business tax compliance and planning would become more uniform, preventing tax-savvy firms from gaining an...
Persistent link: https://www.econbiz.de/10012855125
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Internal Digitalization and Tax-efficient Decision Making
Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina - 2021
This paper investigates the effect of firms’ investment in digitalization on tax-induced incomeshifting. We put forward a novel, micro-level digitalization index based on a survey monitoringEuropean firms’ digital technology usage. Our index captures if firms have implemented up tothree key...
Persistent link: https://www.econbiz.de/10013223378
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International Tax Neutrality : Reconsiderations
Shaheen, Fadi - 2013
Tax policy in general and international income tax policy in particular has long been a subject of discussion and argument by tax philosophers, economists, and lawyers. Theories have often been introduced to support the establishment of new tax systems, to justify existing ones, or to call for...
Persistent link: https://www.econbiz.de/10013083816