We introduce imperfect labor mobility into the corporate tax incidence analysis and demonstrate that for smaller values of the elasticity of labor mobility parameter the corporate income tax could reduce the relative income of corporate labor even when the taxed sector was capital intensive. Specifically...
Empirical evidence on corporate tax incidence This study assesses the burden of capital income tax passed onto labor through wage bargaining over economic rents, using estimations based on a unique pse... P Rattenhuber,V Steiner,PO The,... 被引量: 58发表: 2011年 Corporate Tax Incidence and ...
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms 来自 EconPapers 喜欢 0 阅读量: 158 作者: Juan Carlos Suárez Serrato,Owen Zidar 摘要: This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm ...
Corporate tax is a type of taxation that governments impose on businesses to generate revenue. It is an important source of income for governments and can have an impact on the behavior of businesses. AI generated definition based on: International Encyclopedia of the Social & Behavioral Sciences ...
It also creates a bias against companies that rely heavily on physical capital (think energy production and high-tech manufacturing), and towards companies that mostly rely on labor (think financial services or fast food). It’s unclear whether Senator Warren (or her staff) actually understand ...
The focus of this section is not only on the private equity industry, but the entire economic system; however, only financial taxable incomes (i.e., interests, capital gains) are considered. For each country, three types of taxes are analyzed: 1. Corporate tax. 2. Withholding tax. 3. Pe...
March 26, 2024 • CLE • CLE On-Demand This CLE course will provide business counsel with tactics for drafting and enforcing data privacy and security agreements in the wake of the ever-increasing incidence of data security breaches. The speakers will address contractual provisions for allocat...
Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms This paper estimates the incidence of state corporate taxes on the welfare of workers, landowners, and firm owners using variation in state corporate tax rates and apportionment rules. We develop a ...
taxationtax incidenceeffective taxationmark‐upsH20H22H24H25doi:10.1111/j.1475-5890.2017.12153Salvador BarriosJoint Research Centre European CommissionGatan NicodèmeEuropean Commission Université Libre de Bruxelles; CESifo; CEPRA. Jesús Sánchez Fuentes...
The amount of TNAT is determined by applying the following rates on the taxable basis: Up to 1 million Peruvian soles (PEN): 0%. Excess of PEN 1 million: 0.4%. The amount paid for TNAT may be credited against the taxpayer’s income tax. If not totally used, the remaining TNAT may...