The Ethics Of Corporate Income Taxation And Corporate Income Tax Sheltering
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The Ethics Of Corporate Income Taxation And Corporate Income Tax Sheltering
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Author : Jérémie Rostan
language : en
Publisher:
Release Date : 2014
The Ethics Of Corporate Income Taxation And Corporate Income Tax Sheltering written by Jérémie Rostan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
What follows is a defense of corporate tax shelters. The first section shows that there is no ethical case in favor of the corporate income tax by examining traditional, as well as original arguments. The second section studies the effects of the corporate income tax on the economy and its various actors. On that basis, the last section argues that corporate tax shelters are not only respectful of natural rights, but also socially useful, and thus compatible with both deontic and utilitarian ethics.
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 Ethics Of Tax Evasion
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Author : Robert W. McGee
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-12-21
The Ethics Of Tax Evasion written by Robert W. McGee and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-21 with Business & Economics categories.
Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.
Jurisdiction To Tax Corporate Income Pursuant To The Presumptive Benefit Principle
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Author : Eva Escribano
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2019-05-10
Jurisdiction To Tax Corporate Income Pursuant To The Presumptive Benefit Principle written by Eva Escribano and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-05-10 with Law categories.
Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle intends to demonstrate that the profit shifting phenomenon (i.e., the ability of companies to book their profits in jurisdictions other than those that host their economic activities) is real, severe, undesirable, and above all, the natural consequence of both the preservation of three fundamental paradigms that have historically underlain corporate income taxes and their precise legal configuration. In view of this, the book submits a number of proposals in relation to the aforementioned paradigms and in the light of the suggested “presumptive benefit principle” so as to counteract profit shifting risks and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax Thesis Award 2018 granted by the European Commission and the European Association of Tax Law Professors. What’s in this book: This book provides a disruptive discourse on tax sovereignty in the field of corporate income taxation that endeavors to escape from long-standing tax policy tendencies and prejudices while considering the challenges posed by a globalized (and increasingly digitalized) economy. In particular, the book offers an innovative perspective on certain deep-rooted paradigms historically underlying corporate income taxation: tax treatment of related parties within a corporate group along with the arm’s-length standard; corporate tax residence standards; and definition of source for corporate income tax purposes, with a particular emphasis on the permanent establishment concept. The book explores their respective origins, supposed tax policy rationales, structural problems and interactions; ultimately showing how the way tax jurisdiction is currently defined through them inherently tends to trigger profit shifting outcomes. In view of the conclusions of the study, the author suggests the use of a new version of the traditional benefit principle (the “presumptive benefit principle”) that would contribute to address the profit shifting phenomenon while serving as a practical guideline to achieve a more equitable allocation of taxing rights among jurisdictions. Finally, the book submits a number of proposals inspired by the aforementioned guideline that aspire to strike a balance between equity, effectiveness and technical feasibility. They include a new corporate tax residence test and, most notably, a proposal on a new remote-sales permanent establishment. How this will help you: With its case study (based on the Apple group) empirically demonstrating the existence of the profit shifting phenomenon, its clearly documented exposure of the reasons why traditional corporate income tax regimes systematically give rise to these outcomes, its new tax policy guideline and its proposals for reform, this book makes a significant contribution to current tax policy discussions concerning corporate income taxation in cross-border scenarios. It will be warmly welcomed by all concerned—policymakers, scholars, practitioners—with the greatest tax policy challenges that corporate income taxation is facing in the contemporary world.
Tax And Corporate Governance
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Author : Wolfgang Schön
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-03-12
Tax And Corporate Governance written by Wolfgang Schön and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-03-12 with Business & Economics categories.
Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered.
A Comparative Look At Regulation Of Corporate Tax Avoidance
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Author : Karen B. Brown
language : en
Publisher: Springer Science & Business Media
Release Date : 2011-12-09
A Comparative Look At Regulation Of Corporate Tax Avoidance written by Karen B. Brown and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-09 with Law categories.
This volume provides a fascinating look at the anti-tax avoidance strategies employed by more than fifteen countries in eastern and western Europe, Canada, the Pacific Rim, Asia, Africa, and the United States. It surveys the similarities and differences in anti-avoidance regimes and contains detailed chapters for each country surveying the moral and legal dimensions of the problem. The proliferation of tax avoidance schemes in recent years signals the global dimensions of a problem presenting a serious challenge to the effective administration of tax laws. Tax avoidance involves unacceptable manipulation of the law to obtain a tax advantage. These transactions support wasteful behavior in which corporations enter into elaborate, circuitous arrangements solely to minimize tax liability. It frustrates the ability of governments to collect sufficient revenue to provide essential public goods and services. Avoidance of duly enacted provisions (or manipulation to secure tax benefits unintended by the legislature) poses a threat to the effective operation of a free society for the benefit of a small group of members who seek the privilege of shifting their tax burden onto others merely to compete in the world of commerce. In a world in which world treasuries struggle for the resources to battle terrorist threats and to secure a decent standard of living for constituents tax avoidance can bring economies close to the edge of sustainability. As tax avoidance is one of the top concerns of most nations, the importance of this work cannot be overstated.
Handbook Of Business Legitimacy
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Author : Jacob Dahl Rendtorff
language : en
Publisher: Springer
Release Date : 2020-10-10
Handbook Of Business Legitimacy written by Jacob Dahl Rendtorff and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-10 with Business & Economics categories.
This Handbook forms part of wider research in responsibility, ethics and legitimacy of corporations. Through an interdisciplinary perspective with comparative integration of sociological, politological, philosophical, theological, ethical, economic, legal, linguistic and communication theoretical approaches this Handbook will clarify how the interrelation between company and environment is mediated by legitimating notions in public spaces and public relations; how and why these notions have changed radically; how these transformations strike on the epistemological as well as practical dimension of business companies; and the problems involved in these transformations at the macro-, meso- and micro levels. The Handbook begins with a historical introduction and chronology of the development of business legitimacy, providing a comprehensive assessment of the concept’s evolution and identifying the most influential authors and their works. These may be divided into authors who follow (1) a philosophical, sociological, or conceptual tradition in management and leadership in their treatment of legitimacy and those who belong to the research tradition of (2) application of the concept in management science and leadership as well as in organizational theory and business practice in the interdisciplinary perspective of the different approaches. The Handbook continues with systematic approaches and major themes developed in the concept of business legitimacy. Contributions here may be conceptual, empirical/applied or case studies. The different parts of the volume deal with the different topics to which business legitimacy has been applied, with how legitimacy is relevant in the various operational areas of the firm, and with the legitimacy theory’s responses to some of the most important issues that businesses and organizations currently face.
Corporate Taxation And Social Responsibility
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Author : Axel Hilling
language : en
Publisher: Kluwer Law International
Release Date : 2017
Corporate Taxation And Social Responsibility written by Axel Hilling and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Corporations categories.
This book advocates ethical self-restraint in the realm of corporate tax. It seeks to undermine, and ideally to remove, any self-serving rationalizations that may seductively encourage corporate executives to act without restraint. Nowhere is this more needed than in the world of business regulations, where corporate executives may be tempted to influence the formation, implementation, and reform of the regulatory regime so as to further the interests of their businesses. This includes, most notably, manipulation of corporate-tax law. "This is a ground-breaking book. It is the first book-length statement explaining why managers of business corporations have an ethical obligation to cooperate with tax legislation in corporate income taxation, locally, nationally and globally. This ethical obligation is binding regardless of any potential impact on the value of the corporation." Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law and Director of International Tax LLM Program, Michigan Law, University of Michigan "At a time when a majority of young people prefer socialism to capitalism and the head of the U.S. Chamber of Commerce warns that companies risk losing their license to operate if income inequalities persist, Professors Hilling and Ostas have written a compelling appeal for managers and their lawyers and accountants to ensure that the corporations they lead or advise live up to their social contract by paying their fair share of taxes. A must-read for business leaders, politicians, ethicists, and activists." Constance E. Bagley, Senior Research Fellow, Yale School of Management, Yale University
Ethics And Taxation
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Author : Robert F. van Brederode
language : en
Publisher: Springer Nature
Release Date : 2019-11-02
Ethics And Taxation written by Robert F. van Brederode and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-02 with Law categories.
This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
The Crisis In Tax Administration
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Author : Henry Aaron
language : en
Publisher: Rowman & Littlefield
Release Date : 2004-05-20
The Crisis In Tax Administration written by Henry Aaron and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-05-20 with Political Science categories.
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.