history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of …

Corporate Business Income Tax (CBIT) and the Allowance for Corporate Equity tax (ACE). A main result is that a small open … known neutrality property of the ACE tax is no longer true when firms are mobile and can enter the market. Which tax system … is better from a welfare point of view, CBIT or ACE, is shown to depend on assumptions about production technology and …

) and the Allowance for Corporate Equity tax (ACE). Using an imperfect-competition model for a small open economy, it is … shown that the well-known neutrality property of ACE does not hold. Both corporate tax regimes distort market entry and … effects of ACE and CBIT, and whether entry is excessive or suboptimal at the given corporate tax rate. Imposing tax income …

firms since these are effectively subject to double taxation following the introduction of a withholding tax on dividends …