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The Tax Burden on Banks Over the Period 2006-2014
Ricotti, Giacomo - 2016
Following the establishment of the Single Supervisory Mechanism (SSM), concerns about having a level playing field become more important due to the heterogeneity in bank taxation rules across Europe: measuring the tax burden can provide a first rough measure of the extent of heterogeneity across...
Persistent link: https://www.econbiz.de/10012994478
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Private Firm and Shareholder Response to Dividend Taxation : Evidence from the Taxation of Corporate Minority Shareholders
Hillmann, Lisa - 2020
This paper examines the response of private firms and their shareholders to a dividend tax increase, which affects only … a small group of shareholders. Using an exogenous shock in Germany, my results suggest that firms do not adjust their … payout policy but corporate minority shareholders, the only ones affected by the increase in shareholder taxes, reduce their …
Persistent link: https://www.econbiz.de/10012824238
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Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK
Langenmayr, Dominika - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that profits of UK subsidiaries in...
Persistent link: https://www.econbiz.de/10012842969
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Where does multinational profit go with territorial taxation? : evidence from the UK
Langenmayr, Dominika; Liu, Li - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that profits of UK subsidiaries in...
Persistent link: https://www.econbiz.de/10012422260
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Where does multinational profit go with territorial taxation? : evidence from the UK
Langenmayr, Dominika; Liu, Li - 2020
In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that profits of UK subsidiaries in...
Persistent link: https://www.econbiz.de/10012154877
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Legal Teaching Methods to Diverse Student Cohorts : A Comparison between the United Kingdom, the United States, Australia and New Zealand
Kraal, Diane - 2017
article makes a comparison across the unique educational settings of the United Kingdom, the United States, Australia and New …
Persistent link: https://www.econbiz.de/10012967598
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Small business taxation: an evaluation of the role of special treatment policies
Pope, Jeffrey I. (contributor) - 2008
Persistent link: https://www.econbiz.de/10003794836
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Structures, processes and governance in tax policy-making : an intitial report
Wales, Christopher John; Wales, Christopher Peter - 2012
Persistent link: https://www.econbiz.de/10010519424
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The Repeal of Graduated Corporate Tax Rates
Kwall, Jeffrey L. - 2011
bears no relation to the standards of living of its shareholders. The bracket system of section 11 may induce privately held … businesses to incorporate because it effectively provides corporations with high-income shareholders in the top individual tax …
Persistent link: https://www.econbiz.de/10013122857
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Jurisdiction to Tax Corporations
Marian, Omri Y. - 2013
Corporate tax residence is fundamental to our federal income tax system. Whether a corporation is classified as “domestic” or “foreign” for U.S. federal income tax purposes determines the extent of tax jurisdiction the United States has over the corporation and its affiliates....
Persistent link: https://www.econbiz.de/10013083765