The Corporate Income Tax And The User Cost Of Capital A New Method To Test For Short Run Forward Shifting Of The Tax
Download The Corporate Income Tax And The User Cost Of Capital A New Method To Test For Short Run Forward Shifting Of The Tax full books in PDF, epub, and Kindle. Read online free The Corporate Income Tax And The User Cost Of Capital A New Method To Test For Short Run Forward Shifting Of The Tax ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!
The Corporate Income Tax and the User Cost of Capital a New Method to Test for Short run Forward Shifting of the Tax
Author | : Dagmar Rajagopal |
Publsiher | : Unknown |
Total Pages | : 574 |
Release | : 1987 |
Genre | : Electronic Book |
ISBN | : OCLC:223151484 |
Download The Corporate Income Tax and the User Cost of Capital a New Method to Test for Short run Forward Shifting of the Tax Book in PDF, Epub and Kindle
The Shifting and Incidence of the Corporation Income Tax
Author | : Balbir Singh Sahni,T. Mathew |
Publsiher | : Unknown |
Total Pages | : 220 |
Release | : 1976 |
Genre | : Corporations |
ISBN | : STANFORD:36105043698807 |
Download The Shifting and Incidence of the Corporation Income Tax Book in PDF, Epub and Kindle
In this book the authors attempt to integrate the various theoretical and empirical approaches to the fiscal rationality of the corporation income tax. The material has been compiled from original sources and is presented without many of its abstruse aspects, in an attempt to provide a reasonable coherent and complete picture of the state of the art.
Corporate Tax Reform From Income to Cash Flow Taxes
Author | : Benjamin Carton,Emilio Fernández Corugedo,Mr.Benjamin L Hunt |
Publsiher | : International Monetary Fund |
Total Pages | : 34 |
Release | : 2019-01-16 |
Genre | : Business & Economics |
ISBN | : 9781484390085 |
Download Corporate Tax Reform From Income to Cash Flow Taxes Book in PDF, Epub and Kindle
This paper uses a multi-region, forward-looking, DSGE model to estimate the macroeconomic impact of a tax reform that replaces a corporate income tax (CIT) with a destination-based cash-flow tax (DBCFT). Two key channels are at play. The first channel is the shift from an income tax to a cash-flow tax. This channel induces the corporate sector to invest more, boosting long-run potential output, GDP and consumption, but crowding out consumption in the short run as households save to build up the capital stock. The second channel is the shift from a taxable base that comprises domestic and foreign revenues, to one where only domestic revenues enter. This leads to an appreciation of the currency to offset the competitiveness boost afforded by the tax and maintain domestic investment-saving equilibrium. The paper demonstrates that spillover effects from the tax reform are positive in the long run as other countries’ exports benefit from additional investment in the country undertaking the reform and other countries’ domestic demand benefits from improved terms of trade. The paper also shows that there are substantial benefits when all countries undertake the reform. Finally, the paper demonstrates that in the presence of financial frictions, corporate debt declines under the tax reform as firms are no longer able to deduct interest expenses from their profits. In this case, the tax shifting results in an increase in the corporate risk premia, a near-term decline in output, and a smaller long-run increase in GDP.
The Shifting of the Corporation Income Tax
Author | : Marian Krzyzaniak,Richard Abel Musgrave |
Publsiher | : Unknown |
Total Pages | : 122 |
Release | : 1963 |
Genre | : Corporations |
ISBN | : UCAL:B3871515 |
Download The Shifting of the Corporation Income Tax Book in PDF, Epub and Kindle
Tax Reform and the Cost of Capital
Author | : Dale Weldeau Jorgenson,Kun-Young Yun |
Publsiher | : Oxford University Press |
Total Pages | : 210 |
Release | : 1991 |
Genre | : Business & Economics |
ISBN | : 0198285930 |
Download Tax Reform and the Cost of Capital Book in PDF, Epub and Kindle
Introduction -- Taxation of income from capital -- The U.S. tax system -- Effective tax rates -- Summary and conclusion.
Substituting a Value added Tax for the Corporate Income Tax
Author | : Stephen P. Dresch,An-loh Lin,David K. Stout,David Stout |
Publsiher | : Cambridge, Mass. : Ballinger Publishing Company |
Total Pages | : 248 |
Release | : 1977 |
Genre | : Business & Economics |
ISBN | : UOM:39015019751992 |
Download Substituting a Value added Tax for the Corporate Income Tax Book in PDF, Epub and Kindle
This book examines the first-round price effects, by industry and by component of final demand, of the substitution of a value added tax (VAT) of the consumption type for the U.S. corporate income tax (CIT).
Dissertation Abstracts International
Author | : Anonim |
Publsiher | : Unknown |
Total Pages | : 920 |
Release | : 1991 |
Genre | : Dissertations, Academic |
ISBN | : UOM:39015023709853 |
Download Dissertation Abstracts International Book in PDF, Epub and Kindle
Abstracts of dissertations available on microfilm or as xerographic reproductions.
Equity Efficiency and the U S Corporation Income Tax
Author | : J. Gregory Ballentine |
Publsiher | : A E I Press |
Total Pages | : 128 |
Release | : 1980 |
Genre | : Business & Economics |
ISBN | : STANFORD:36105035741789 |
Download Equity Efficiency and the U S Corporation Income Tax Book in PDF, Epub and Kindle