An Empirical Analysis Of The Incidence Of The Corporate Income Tax In The Manufacturing Sector
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An Empirical Analysis Of The Incidence Of The Corporate Income Tax In The Manufacturing Sector
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Author : Wilma Rae Dye
language : en
Publisher:
Release Date : 1998
An Empirical Analysis Of The Incidence Of The Corporate Income Tax In The Manufacturing Sector written by Wilma Rae Dye and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Corporations categories.
The Shifting Of The Corporation Income Tax
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Author : Marian Krzyzaniak
language : en
Publisher:
Release Date : 1963
The Shifting Of The Corporation Income Tax written by Marian Krzyzaniak and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Corporations categories.
The Incidence And Efficiency Costs Of Corporate Taxation When Corporate And Noncorporate Firms Produce The Same Good
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Author : Jane G. Gravelle
language : en
Publisher:
Release Date : 1987
The Incidence And Efficiency Costs Of Corporate Taxation When Corporate And Noncorporate Firms Produce The Same Good written by Jane G. Gravelle and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Business enterprises categories.
This year marks the twenty-fifth anniversary of Arnold Harberger's celebrated model of the corporation income tax. While the model has been enormously useful as an analytical device for studying two sector economies, its usefulness for understanding the incidence and excess burden of the corporate income tax remains in question. One difficulty confronting all empirical analyses of the Harberger Model is how to treat noncorporate production in primarily corporate sectors and corporate production in primarily noncorporate sectors. The Harberger Model provides no real guide to this question since it assumes that one good is produced only by corporations and the other good is produced only by noncorporate firms. Stated differently, Harberger models the differential taxation of capital used in the production of different goods, rather than the taxation of capital used by corporations per se. This paper presents a two good model with corporate and noncorporate production of both goods. The incidence of the corporate tax in our Mutual Production Model (MPM) can differ markedly from that in the Harberger model. A hallmark of Harberger's corporate tax incidence formula is its dependence on differences across sectors in elasticities of substitution between capital and labor. In contrast, the incidence of the corporate tax in the MPM may fall 100 percent on capital regardless of sector differences in substitution elasticities. The difference between the two models in the deadweight loss from corporate taxation is also striking. Using the Harberger - Shoven data and assuming unitary substitution and demand elasticities, the deadweight loss is over ten times larger in the CES version of the MPM than in the Harberger Model. Part of the explanation for this difference is that in the Harberger Model only the difference in the average corporate tax in the two sectors is distortionary, while the entire tax is distortionary in the MPM. A second reason for the larger excess burden in the MPM is that the MPM has a very large, indeed infinite, substitution elasticity in demand between corporate and noncorporate goods; in contrast, applications of the Harberger Model assume this elasticity is quite small.
The Shifting And Incidence Of The Corporation Income Tax
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Author : Balbir Singh Sahni
language : en
Publisher:
Release Date : 1976
The Shifting And Incidence Of The Corporation Income Tax written by Balbir Singh Sahni and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Corporations categories.
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.
Taxation Of Corporate Income And Internationalization Of Firms
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Author : Antonio Martins
language : en
Publisher:
Release Date : 2006
Taxation Of Corporate Income And Internationalization Of Firms written by Antonio Martins and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Given the highly contentious atmosphere about the impact of internationalization in corporate tax burdens - due to transfer prices, thin capitalization, tax shelters and other suspects - and the lack of research, in Portugal, about this topic, the purpose of this paper is to present empirical evidence on the relation between internationalization and tax burdens for Portuguese companies. This paper use a data panel collected by Portuguese Statistical Office during 1996-2000 period. The balanced panel includes 1,485 firms (i.e. 7,425 observations), with more than 100 employees, grouped into 13 sectors based on their main economic activity. The results show that the effective income tax rate of Portuguese firms is positively related to their internationalization. The results also show that firms where the State is an equity holder have a lower effective tax rate. The sector of economic activity of the firms is not relevant to explain their effective tax rate.
Diasggreated Analysis Of The Shifting Of The Corporation Income Tax
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Author : Arthur Ascher Bayer
language : en
Publisher:
Release Date : 1968
Diasggreated Analysis Of The Shifting Of The Corporation Income Tax written by Arthur Ascher Bayer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1968 with Corporations categories.
A Review Of The Evidence On The Incidence Of The Corporate Income Tax
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Author : U. S. Department US Department of the Treasury
language : en
Publisher: CreateSpace
Release Date : 2015-01-01
A Review Of The Evidence On The Incidence Of The Corporate Income Tax written by U. S. Department US Department of the Treasury and has been published by CreateSpace this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-01 with categories.
Who ultimately bears the burden of the corporate income tax plays an important role in the distributional analysis of tax policy. Distributional tables often assume that the incidence of the corporate income tax falls on the owners of capital but there is considerable uncertainty amongst economists about who bears the burden of the corporate income tax. This paper reviews the evidence on the incidence of the corporate income tax, especially in light of recent empirical studies that focus on the relationship between the corporate income tax and wages. While further research is necessary to draw definitive conclusions, these studies suggest that labor may bear a substantial burden from the corporate income tax. These empirical results are consistent with computable general equilibrium models based on an open economy in which a single country sets its tax policy independently of other countries; in these models, assumptions that capital is mobile and consumers are willing to substitute tradable goods produced in different countries imply that labor can bear more of the incidence of the corporate tax than capital bears.
Japan S Corporate Income Tax
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Author : Ruud A. de Mooij
language : en
Publisher: International Monetary Fund
Release Date : 2014-08-04
Japan S Corporate Income Tax written by Ruud A. de Mooij and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-04 with Business & Economics categories.
This paper explores how corporate income tax reform can help Japan increase investment and boost potential growth. Using international and Japan-specific empirical estimates of corporate tax elasticities, investment is predicted to expand by around 0.4 percent for each point of rate reduction. International consensus estimates suggest further that between 10 and 30 percent of the static revenue loss could be recovered in the long run through dynamic scoring, although Japan’s offset may be closer to the lower bound. Compensating fiscal measures are necessary in light of Japan’s tight fiscal constraints. The scope for base broadening in the corporate income tax is found to be limited and some forms of base broadening will undo positive investment effects of a rate cut. Alternative revenue sources include higher consumption and property taxes. A gradual approach toward lowering tax rates mitigates windfall gains and reduces short-run revenue costs. An incremental allowance-for-corporate-equity system could boost investment with limited fiscal costs in the short run.
Tax Policy And The Economy
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Author :
language : en
Publisher:
Release Date : 1993
Tax Policy And The Economy written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Taxation categories.
A Firm Lower Bound Characteristics And Impact Of Corporate Minimum Taxation
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Author : Aqib Aslam
language : en
Publisher: International Monetary Fund
Release Date : 2021-06-08
A Firm Lower Bound Characteristics And Impact Of Corporate Minimum Taxation written by Aqib Aslam and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-08 with Business & Economics categories.
This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.