Many countries have cut their corporate tax rates in the past decades to attract foreign investment. To prevent this, a global minimum tax policy was approved by OECD countries in 2021. Global changes in corporate tax rates could reshape production and i
Slemrod, 2016, "How do Corporate Tax Bases Change when Corporate Tax Rates Change? With Implications for the Tax Rate Elasticity of Corporate Tax Revenues," International Tax and Public Finance, Vol. 23, pp. 401-433.Kawano, L. and J. Slemrod (2015). How do corporate tax bases change ...
Corporate taxation; Corporate tax revenues; Tax base changes; 机译:公司税收;企业税收;税基变更; 入库时间 2022-08-17 23:08:32 相似文献 外文文献 中文文献 专利 1. The Role of Corporate Governance Mechanisms on Earnings Management for Tax Avoidance in Response to the Corporate Tax Rate Changes...
There is an ongoing debate in Congress over the tax rate as Republicans think that a lower rate can help boost the economy by encouraging investment from business enterprises and promoting the sale and transfer of property. However, the Democratic congressmen view it otherwise, and the author ...
According to MM theory, the change in firm value in the presence of corporate taxes only is: A、positive as equityholders face a lower effective tax rate. B、positive as the firms gain the tax shield on the debt interest. C、negative because of the incre
Change Corporate Tax In “CorporationsDoPay Income Taxes” (Letters June 16) Jonathan Aurthur establishes an implausible premise, then builds a case upon his “house of cards.” In his refutation of Times Board of Economist member Don R. Conlan, Aurthur postulates that a corporation is, by ...
in tax laws or rates,” FASB Chairman Russell Golden said in a news release. “This proposed ASU will eliminate the stranded tax effects associated with the Act’s change in the federal corporate income tax rate, while improving the usefulness of information reported to financial statement ...
[translate] asomeone who take part in a sports competition someone who take part in a sports competition [translate] athe one-year bank-lending rate minus the change in the corporate goods price index 1年的银行借贷率减在公司物品物价指数上的变化 [translate] ...
According to MM theory, the change in firm value in the presence of corporate taxes only is:A.positive as equityholders face a lower effective tax rate.B.positive as the firms gain the tax shield on the debt interest.C.negative because of the increased r
Outsourcing of accounting tasks and tax management: Evidence from a corporate tax rate change. Applied Economics Letters 23, 482-485Hoglund, H. and Sundvik, D. (2016), "Outsourcing of accounting tasks and tax management: evidence from a corporate tax rate change", Applied Economics Letters, ...