As companies seek to expand their operations, globally, a major regulatory bottleneck they encounter is that of Double Taxation. This portends a sort of nauseating feeling for investors who might find the tax burden too heavy to bear. Issues ranging from tax avoidance to outright evasion have...

Corporation taxes are under pressure from a number of sources. This paper looks at the arguments for and against corporation tax in the context of Australia, which has had for 30 years a dividend imputation system for corporate-shareholder taxation. Corporation tax is estimated to have a high...

The stance toward big business was a heated topic during Britain's 2015 legislative campaign that led to the triumphal, albeit slightly unexpected, reelection of David Cameron, as Prime Minister. More profoundly, it raises the issue of the economic impact of corporate tax cuts and the nature of...

We conducted a longitudinal case study on the disruption of the institutionalized neoliberal belief system that had contributed to regulatory capture in the corporate taxation field in the United Kingdom. Specifically, we investigated why the problematizations communicated by one public interest...

Definitions and theories -- Jurisdiction : the taxing power -- Sources -- The setting of the tax system -- Tax avoidance -- Historical introduction -- Income tax : basic concepts -- The tax unit -- Taxation and Social Security -- Deductions and credits for taxpayer expenditure and losses --...

Business dynamism has been linked to innovation and employment creation, yet there is little empirical research on the relationship between business taxation and business operations births and deaths. Using several identification strategies taking into account the potential endogeneity between...