Taxing corporate income in the 21st century /:
Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cambridge ; New York :
Cambridge University Press,
©2007.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features state-of-the-art research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom. |
| Beschreibung: | 1 online resource (xiii, 408 pages) : illustrations |
| Bibliographie: | Includes bibliographical references and index. |
| ISBN: | 9780511510823 0511510829 9780511286520 051128652X 0521870224 9780521870221 0511284225 9780511284229 0511285809 9780511285806 9781107411517 1107411513 1107171601 9781107171602 1280909730 9781280909733 0511322003 9780511322006 0511285043 9780511285042 0511282648 9780511282645 |
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| 246 | 3 | |a Taxing corporate income in the twenty-first century | |
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| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a The effects of taxes on market responses to dividend announcements and payments : what can we learn from the 2003 dividend tax cut? / Raj Chetty, Joseph Rosenberg, and Emmanuel Saez -- Dissecting dividend decisions : some clues about the effects of dividend taxation from recent UK reforms / Stephen R. Bond, Michael P. Devereux, and Alexander Klemm -- The 2003 dividend tax cuts and the value of the firm : an event study / Alan J. Auerbach and Kevin A. Hassett -- How elastic is the corporate income tax base? / Jonathan Gruber and Joshua Rauh -- An empirical examination of corporate tax noncompliance / Michelle Hanlon, Lillian Mills, and Joel Slemrod -- On the extent, growth, and efficiency consequences of state business tax planning / Donald Bruce, John Deskins, and William F. Fox -- Corporate taxation and international competition / James R. Hines Jr. -- The changing role of auditors in corporate tax planning / Edward L. Maydew and Douglas A. Shackelford -- Taxation and the evolution of aggregate corporate ownership concentration / Mihir A. Desai, Dhammika Dharmapala, and Winnie Fung. | |
| 588 | 0 | |a Print version record. | |
| 520 | |a Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features state-of-the-art research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom. | ||
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| contents | The effects of taxes on market responses to dividend announcements and payments : what can we learn from the 2003 dividend tax cut? / Raj Chetty, Joseph Rosenberg, and Emmanuel Saez -- Dissecting dividend decisions : some clues about the effects of dividend taxation from recent UK reforms / Stephen R. Bond, Michael P. Devereux, and Alexander Klemm -- The 2003 dividend tax cuts and the value of the firm : an event study / Alan J. Auerbach and Kevin A. Hassett -- How elastic is the corporate income tax base? / Jonathan Gruber and Joshua Rauh -- An empirical examination of corporate tax noncompliance / Michelle Hanlon, Lillian Mills, and Joel Slemrod -- On the extent, growth, and efficiency consequences of state business tax planning / Donald Bruce, John Deskins, and William F. Fox -- Corporate taxation and international competition / James R. Hines Jr. -- The changing role of auditors in corporate tax planning / Edward L. Maydew and Douglas A. Shackelford -- Taxation and the evolution of aggregate corporate ownership concentration / Mihir A. Desai, Dhammika Dharmapala, and Winnie Fung. |
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| indexdate | 2024-11-27T13:16:08Z |
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| isbn | 9780511510823 0511510829 9780511286520 051128652X 0521870224 9780521870221 0511284225 9780511284229 0511285809 9780511285806 9781107411517 1107411513 1107171601 9781107171602 1280909730 9781280909733 0511322003 9780511322006 0511285043 9780511285042 0511282648 9780511282645 |
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| spelling | Auerbach, Alan J. http://id.loc.gov/authorities/names/n83056318 Taxing corporate income in the 21st century / Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod. Taxing corporate income in the twenty-first century Cambridge ; New York : Cambridge University Press, ©2007. 1 online resource (xiii, 408 pages) : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references and index. The effects of taxes on market responses to dividend announcements and payments : what can we learn from the 2003 dividend tax cut? / Raj Chetty, Joseph Rosenberg, and Emmanuel Saez -- Dissecting dividend decisions : some clues about the effects of dividend taxation from recent UK reforms / Stephen R. Bond, Michael P. Devereux, and Alexander Klemm -- The 2003 dividend tax cuts and the value of the firm : an event study / Alan J. Auerbach and Kevin A. Hassett -- How elastic is the corporate income tax base? / Jonathan Gruber and Joshua Rauh -- An empirical examination of corporate tax noncompliance / Michelle Hanlon, Lillian Mills, and Joel Slemrod -- On the extent, growth, and efficiency consequences of state business tax planning / Donald Bruce, John Deskins, and William F. Fox -- Corporate taxation and international competition / James R. Hines Jr. -- The changing role of auditors in corporate tax planning / Edward L. Maydew and Douglas A. Shackelford -- Taxation and the evolution of aggregate corporate ownership concentration / Mihir A. Desai, Dhammika Dharmapala, and Winnie Fung. Print version record. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features state-of-the-art research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom. English. Corporations Taxation United States. Sociétés Impôts États-Unis. BUSINESS & ECONOMICS International Taxation. bisacsh Corporations Taxation fast United States fast https://id.oclc.org/worldcat/entity/E39PBJtxgQXMWqmjMjjwXRHgrq Unternehmen gnd Steuerrecht gnd USA gnd http://d-nb.info/gnd/4078704-7 Electronic books. Hines, James R., Jr., 1958- https://id.oclc.org/worldcat/entity/E39PBJjCPkTjPvcpG9JJVBFVG3 http://id.loc.gov/authorities/names/n86005387 Slemrod, Joel. http://id.loc.gov/authorities/names/n79083482 has work: Taxing corporate income in the 21st century (Text) https://id.oclc.org/worldcat/entity/E39PCFtHX3DQHYYbvdXtkmD8qP https://id.oclc.org/worldcat/ontology/hasWork Print version: Auerbach, Alan J. Taxing corporate income in the 21st century. Cambridge ; New York : Cambridge University Press, ©2007 9780521870221 0521870224 (DLC) 2006015961 (OCoLC)70060931 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=198868 Volltext |
| spellingShingle | Auerbach, Alan J. Taxing corporate income in the 21st century / The effects of taxes on market responses to dividend announcements and payments : what can we learn from the 2003 dividend tax cut? / Raj Chetty, Joseph Rosenberg, and Emmanuel Saez -- Dissecting dividend decisions : some clues about the effects of dividend taxation from recent UK reforms / Stephen R. Bond, Michael P. Devereux, and Alexander Klemm -- The 2003 dividend tax cuts and the value of the firm : an event study / Alan J. Auerbach and Kevin A. Hassett -- How elastic is the corporate income tax base? / Jonathan Gruber and Joshua Rauh -- An empirical examination of corporate tax noncompliance / Michelle Hanlon, Lillian Mills, and Joel Slemrod -- On the extent, growth, and efficiency consequences of state business tax planning / Donald Bruce, John Deskins, and William F. Fox -- Corporate taxation and international competition / James R. Hines Jr. -- The changing role of auditors in corporate tax planning / Edward L. Maydew and Douglas A. Shackelford -- Taxation and the evolution of aggregate corporate ownership concentration / Mihir A. Desai, Dhammika Dharmapala, and Winnie Fung. Corporations Taxation United States. Sociétés Impôts États-Unis. BUSINESS & ECONOMICS International Taxation. bisacsh Corporations Taxation fast Unternehmen gnd Steuerrecht gnd |
| subject_GND | http://d-nb.info/gnd/4078704-7 |
| title | Taxing corporate income in the 21st century / |
| title_alt | Taxing corporate income in the twenty-first century |
| title_auth | Taxing corporate income in the 21st century / |
| title_exact_search | Taxing corporate income in the 21st century / |
| title_full | Taxing corporate income in the 21st century / Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod. |
| title_fullStr | Taxing corporate income in the 21st century / Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod. |
| title_full_unstemmed | Taxing corporate income in the 21st century / Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod. |
| title_short | Taxing corporate income in the 21st century / |
| title_sort | taxing corporate income in the 21st century |
| topic | Corporations Taxation United States. Sociétés Impôts États-Unis. BUSINESS & ECONOMICS International Taxation. bisacsh Corporations Taxation fast Unternehmen gnd Steuerrecht gnd |
| topic_facet | Corporations Taxation United States. Sociétés Impôts États-Unis. BUSINESS & ECONOMICS International Taxation. Corporations Taxation United States Unternehmen Steuerrecht USA Electronic books. |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=198868 |
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