Computing Effective Corporate Tax Rates

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Computing Effective Corporate Tax Rates

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Author : Gaëtan Nicodème
language : en
Publisher:
Release Date : 2001

Computing Effective Corporate Tax Rates written by Gaëtan Nicodème and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Corporations categories.

Recoge: Introduction - 1.Methodologies to compute efective corporate tax rates - 2.Computing efective corporate tax rates from bach database - 3.Conclusions - 4.Biliography - 5.Appendix.

Computing Effective Tax Rates On Factor Incomes And Consumption

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Author : Enrique G. Mendoza
language : en
Publisher:
Release Date : 1994

Computing Effective Tax Rates On Factor Incomes And Consumption written by Enrique G. Mendoza and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Capital investments categories.

Efficient Economic Rent Taxation Under A Global Minimum Corporate Tax

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Author : Mr. Shafik Hebous
language : en
Publisher: International Monetary Fund
Release Date : 2024-03-15

Efficient Economic Rent Taxation Under A Global Minimum Corporate Tax written by Mr. Shafik Hebous 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 2024-03-15 with Business & Economics categories.

The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective tax rate initially declines as the statutory tax rate rises, reaching zero where the minimum tax is inapplicable, and increases thereafter. This kink occurs at a lower statutory rate under cash-flow taxation. We relax the assumption of full loss offset; provide a routine for computing effective rates under different designs; and discuss policy implications of the minimum tax.

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.

Territorial Vs Worldwide Corporate Taxation

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Author : Ms.Thornton Matheson
language : en
Publisher: International Monetary Fund
Release Date : 2013-10-03

Territorial Vs Worldwide Corporate Taxation written by Ms.Thornton Matheson 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 2013-10-03 with Business & Economics categories.

Global investment patterns mean that effective taxation of foreign investors is of increasing importance to the economies of lower income countries. It is thus of considerable concern that the historical framework for cross-border income tax arrangements is not always well suited to allow low-income countries (LICs) effectively to generate tax revenues from profits on foreign direct investment (FDI). Several aspects of this framework contribute to the problem. This paper discusses, in particular, the likely effect of a shift by major economies from the system of worldwide corporate taxation toward a territorial system on the volume, distribution, and financing of FDI, focusing on LICs. It then empirically analyzes bilateral outbound FDI data for the UK for 2002–10 to determine whether the move to territoriality made corporations more sensitive to hostcountry statutory tax rates. Supporting evidence for this hypothesis is found for FDI financed from new equity.

Computing Effective Tax Rates On Capital Income

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Author :
language : en
Publisher:
Release Date : 2006

Computing Effective Tax Rates On Capital Income written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Taxation categories.

The Calculation Of Marginal Effective Tax Rates

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Author : Mario Mansour
language : en
Publisher:
Release Date : 2015

The Calculation Of Marginal Effective Tax Rates written by Mario Mansour and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.

The objective of this working paper is to describe the methodology used to undertake the marginal effective tax rate (METR) calculations contained in the final report issued by the Technical Committee on Business Taxation. The data underlying the computations are also described and presented, as are various illustrative calculations that supplement the cases covered by the effective tax rates presented in the Technical Committee's report. The model used to calculate the METRs updates, and expands on, earlier Canadian work. The main extensions to the model are: for METRs on tangible capital, incorporation of federal and provincial capital taxes, and provincial sales taxes on capital inputs, in addition to federal and provincial corporate income taxes; METRs on research and development (R&D), labour, and total production cost; METRs for non-tax-paying firms; and finally, METRs on tangible and intangible capital using industry-specific debt-asset ratios. These additions allow for an analysis of METRs on a broader range of production inputs and accounting for a larger variety of federal and provincial taxes. This has become more relevant for the study of the impact of taxation, given the increase in the relative importance of taxes that are not sensitive to profits (i.e. payroll and capital taxes). The METRs for the current Canadian corporate tax system vary across firm size, asset type and industries. Generally, small firms face lower METRs than large firms, regardless of the type of investment they make. Investments in machinery, R&D, and exploration and development (E&D) are subject to lower METRs than investment in structures, land and inventories, and METRs on labour are appreciably lower than METRs on capital (except R&D). Finally, a comparison of METRs across industries shows that, in general, service industries are treated less favourably than manufacturing and resource industries. Also provided, to allow international comparisons, is a calculation of METRs on tangible capital in the G-7 countries and Mexico. Canadian METRs on tangible capital are generally lower than those in Germany, Italy and Japan, but higher than those in the rest of the G-7 countries and Mexico. However, investment in manufacturing equipment is treated more favourably in Canada than in most of the other G-7 countries, including the United States, and investment in R&D is treated more favourably in Canada than in the United States. Finally, a simulation of the Technical Committee's policy package shows that the Committee's recommendations would result in little change in the overall level of METRs, but that the variation in METRs would be reduced substantially, especially those across industries.

Computing Effective Tax Rates On Factor Income And Consumption An International Macroeconomic Perspective

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Author : Enrique G. MENDOZA
language : en
Publisher:
Release Date : 1994

Computing Effective Tax Rates On Factor Income And Consumption An International Macroeconomic Perspective written by Enrique G. MENDOZA and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with categories.

Taxing Corporate Income In The 21st Century

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Author : Alan J. Auerbach
language : en
Publisher: Cambridge University Press
Release Date : 2007-04-16

Taxing Corporate Income In The 21st Century written by Alan J. Auerbach and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-04-16 with Business & Economics categories.

This book was first published in 2007. 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 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.

The Calculation Of Marginal Effective Corporate Tax Rates In The 1987 White Paper On Tax Reform

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Author : Jack Jung
language : en
Publisher:
Release Date : 1989*

The Calculation Of Marginal Effective Corporate Tax Rates In The 1987 White Paper On Tax Reform written by Jack Jung and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989* with Corporations categories.