B. 2002, `Why is the corporate tax rate lower than the personal tax rate? The role of new firms', Journal of Public Economics 87, 157-174.Fuest C., Huber B. et Nielsen S. B., (2002), «Why is the corporate tax rate lower than personal tax rate? The role of new firm», ...
Yuanyuan Liu、Jinyu Yang共同完成的论文"Personal Income Tax and Corporate Innovation: The Key Role of Inventors’ Financial Incentives"通过自主构建的中国2008至2016年上市公司申请专利的发明家数据识别了个人所得税对企业创新的因果效应。
aTo the extent that corporate income is taxed at a higher rate than personal income, taxpayers face an incentive to devise ways to convert corporate income into personal income for tax purposes. 在某种程度上公司收入比个人收入被收税以一种更高的速率,纳税人面对刺激计划路线转换公司收入成个人收入为...
aare proportional to the product of the difference between corporate vs. personal tax rates and nominal interest rates. 与区别的产品是比例公司之间的对 个人税率和额定利率。[translate]
To make the personal income tax regime more progressive, the total amount of personal income tax reliefs that an individual can claim will be capped at $80,000 per year of assessment from 2018. The Government will release more details by June 2016. Home leave passage The tax concession of ...
If they decide to re-enter their origin countries as tax residents, they can repatriate their capital without any taxation, due to the fact that the obtained revenue was once subject (but exempt) to the Andorran Personal Income Tax during the distribution year. ...
The personal income tax will follow the same model as in Chap.3. On an assessment basis we are dealing with dividends and interest. Both will be taxed differently, the dividends with a tax rate ofτDand the interest with a rate ofτI. Such a strongly diverging treatment of income categor...
Jia Kang, member of the Academy of Social Sciences, recently proposed to the two sessions that the proportion of indirect taxes that the enterprise should bear in the tax structure is too high and the proportion of direct taxes that the rich and the rich
s strong economic performance over the last 30+ years has enabled Gibraltar to offer competitive tax rates in respect of core areas of income for corporates whilst offering extremely competitive rates on personal income tax too. Gibraltar does not levy tax on a variety of sources of income, ...
How do corporate laws in Nevada vs Delaware impact taxes for businesses? Nevada has no state corporate income tax, franchise tax, or personal income tax, making it tax-friendly for businesses. Delaware does not tax businesses that operate outside of the state but does impose a franchise tax....