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Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation : A Micro Simulation Approach
Kubota, Keiichi - 2012
on deferred tax allowances and deferred tax assets. The effects on both investment to fixed/current assets are well taken … care of with embedded production functions and firm investment decisions change over time through the accumulated process …
Persistent link: https://www.econbiz.de/10013114320
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Corporate tax rate, financing policy and investment decisions : evidence from 8 Asian economies
Farooq, Umar; Anagreh, Suhaib; Al-Omari, Mohammad Ahmad; … - In: Hacienda pública española : review of public economics 242 (2022) 3, pp. 29-52
Persistent link: https://www.econbiz.de/10014276062
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Corporate effective tax rates for research and policy
Janský, Petr - 2020
How much companies pay in corporate income taxes is often better captured by effective tax rates (ETRs) rather than by statutory ones. Economists further distinguish between those modelled using the law - forward-looking ETRs - and those estimated from actual data on companies' profits and taxes...
Persistent link: https://www.econbiz.de/10012320109
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Current Corporate Tax Rates : A Ranking of 223 Countries
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242365
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A Case for Higher Corporate Tax Rates
Fox, Edward G. - 2020
In this report, Fox and Liscow argue that, while conventional wisdom holds that we should lower taxes on corporations because of international competition, two recent changes militate in favor of higher corporate taxes, which would close the deficit, fund social programs, and reduce inequality....
Persistent link: https://www.econbiz.de/10012827738
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Multinational corporations' effective tax rates : evidence from orbis
Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://www.econbiz.de/10012242919
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Decomposing multinational corporations' declining effective tax rates
Garcia-Bernardo, Javier; Jansky, Petr; Torslov, Thomas - 2019
We develop a new methodology to decompose the observed decline in multinational corporations' (MNCs') effective tax rates into profit shifting to tax havens and several other components. We apply this methodology to the best available data for MNCs headquartered in the US - from the Bureau of...
Persistent link: https://www.econbiz.de/10012133696
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The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs : An analysis using forward-looking effective tax rates
Hanappi, Tibor - 2020
Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends … it in two important respects. First, ETRs are calculated for an investment performed by an entity belonging to an MNE …. This paper feeds into the broader analysis of the investment impacts of the Pillar One and Pillar Two proposals. …
Persistent link: https://www.econbiz.de/10012454717
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The ineffectiveness of effective tax rates on business investment
Chirinko, Robert S. - 1985
Persistent link: https://www.econbiz.de/10000687649
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New Estimates of Effective Corporate Tax Rates on Business Investment
Chen, Duanjie - 2013
This bulletin presents estimates of effective corporate tax rates on new capital investment for 83 countries …. “Effective” tax rates take into account statutory rates plus tax-base items that affect taxes paid on new investment, such as … investment, such as retail sales taxes on capital purchases and asset-based taxes. We find that the U.S. effective corporate tax …
Persistent link: https://www.econbiz.de/10013085408