Modelling corporation tax revenue:
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Cheltenham [u.a.]
Elgar
c2010
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020693185&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XIII, 267 S. graph. Darst. |
| ISBN: | 9781848447653 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV036776438 | ||
| 003 | DE-604 | ||
| 005 | 20110406 | ||
| 007 | t| | ||
| 008 | 101115s2010 xx d||| |||| 00||| eng d | ||
| 020 | |a 9781848447653 |9 978-1-84844-765-3 | ||
| 035 | |a (OCoLC)705969728 | ||
| 035 | |a (DE-599)BVBBV036776438 | ||
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| 100 | 1 | |a Creedy, John |d 1949- |e Verfasser |0 (DE-588)124007902 |4 aut | |
| 245 | 1 | 0 | |a Modelling corporation tax revenue |c John Creedy ; Norman Gemmell |
| 264 | 1 | |a Cheltenham [u.a.] |b Elgar |c c2010 | |
| 300 | |a XIII, 267 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
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| 700 | 1 | |a Gemmell, Norman |d 1954- |e Verfasser |0 (DE-588)138565465 |4 aut | |
| 856 | 4 | 2 | |m Digitalisierung UB Regensburg |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020693185&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-020693185 | |
Datensatz im Suchindex
| _version_ | 1819305930845585408 |
|---|---|
| adam_text | Contents
List of
Figures
ix
List of Tables
xi
Acknowledgements
xiii
I Introduction
1
Introduction and Outline
3
1.1
Corporate Tax Revenue
...................... 4
1.2
Tax Buoyancy and Fiscal Drag
.................. 13
1.2.1
Corporation Tax Buoyancy in the UK
........... 14
1.2.2
Fiscal Drag and Revenue Elasticity
............ 18
1.3
Outline of the Book
......................... 20
1.4
Conclusions
............................. 22
II Corporate Profits and Tax Revenue
2
The Revenue Elasticity
27
2.1
Revenue Elasticity for Individual Companies
........... 27
2.2
Elasticity with Endogenous Deductions
.............. 30
2.2.1
Group Relief.
........................ 31
2.2.2
Consolidated Accounting
.................. 33
2.2.3
Cyclical Effects
....................... 33
2.3
The Tax Schedule and Revenue Elasticities
........... 34
2.4
The Aggregate Revenue Elasticity
................. 39
2.4.1
The Revenue Elasticity over the Cycle
.......... 40
2.5
Conclusions
............................. 46
CONTENTS
Tax Loss Asymmetries
47
3.1
Taxes and Loss Asymmetries
................... 51
3.1.1
Losses and Deductions
................... 51
3.1.2
Numerical Illustrations
.................. 56
3.2
Responses to Tax Changes
..................... 60
3.2.1
Profit-Shifting and the Tax Rate
.............. 60
3.2.2
Tax and Net Profit Changes
................ 62
3.3
Asymmetry over the Business Cycle
................ 65
3.4
Conclusions
............................. 72
Taxes and Income Shifting
75
4.1
Types of Behavioural Response
.................. 77
4.1.1
Taxable Profits
....................... 78
4.1.2
Declared Profits and Deductions
.............. 80
4.1.3
Behavioural Elasticity Components
............ 81
4.1.4
Expected Signs
....................... 83
4.2
Illustrative Examples
....................... 87
4.2.1
Estimates of Response Parameters
............ 87
4.2.2
Benchmark Parameters
.................. 89
4.2.3
Numerical Results
..................... 92
4.3
Responses over the Business Cycle
................ 93
4.4
Conclusions
............................. 104
III A Simulation Model
5
The Distribution of Profits
109
5.1
The Form of the Distribution
...................112
5.2
A Mixture Distribution
.......................114
5.3
Simulating the Joint Distribution of PA and PB
..........117
5.3.1
Calibrating the Model
...................118
5.4
The Dynamics of Profits
......................122
5.4.1
Dynamics for a Single Profit Source
............122
5.4.2
Two Profit Sources
.....................124
5.4.3
Profit Growth Rates
....................125
5.5
Conclusions
.............................125
6
Modelling Deductions
127
6.1
Single Firms
............................127
6.1.1
Capital Allowances
.....................128
6.1.2
The Use of Losses
......................130
CONTENTS
vii
6.1.3
Priorities in Claiming Deductions
.............130
6.1.4
An Illustrative Example
..................132
6.2
Firms in Groups
..........................133
6.2.1
Priorities in Claiming Group Deductions
......... 134
6.2.2
Illustrative Examples
................... 137
6.2.3
Further Details of Case
2................. 144
6.3
Conclusions
............................. 146
IV Corporate Tax Simulations
7
Revenue Elasticity Simulations
149
7.1
The Simulation Procedure
.....................150
7.2
A Benchmark Case
.........................151
7.3
Variations from the Benchmark Case
...............155
7.3.1
Elasticities with Larger Cycles
..............155
7.3.2
Introducing Relative Profit Changes
...........157
7.3.3
Decomposing the Impact of Deductions
..........159
7.3.4
Eliminating the Small Company Bate
...........161
7.4
Revenue Elasticities over the Long Run
..............162
7.5
Alternative Group Deductions Claiming
.............164
7.6
Conclusions
.............................166
8
Tax Response Simulations
169
8.1
A Simple Corporate Tax Model
..................171
8.1.1
Taxable Profits and Deductions
..............172
8.1.2
Deductions over the Cycle
.................174
8.2
Decomposing Behavioural Elasticities
..............179
8.2.1
A Decomposition
......................180
8.2.2
Endogenous Deduction Responses
.............182
8.3
Simulation Model Properties
....................185
8.3.1
Behavioural Response Estimates
.............188
8.3.2
Simulation Parameters
...................191
8.3.3
Profit Growth Cycles
....................193
8.4
Benchmark Results
.........................195
8.5
Sensitivity Analyses
........................199
8.5.1
Alternative Shifting Assumptions
.............199
8.5.2
Allowing for Stochastic Profit Growth
...........201
8.5.3
Cyclical Changes in Responses
...............203
8.6
Conclusions
.............................207
viii CONTENTS
V Conclusions
9
Conclusions
213
Appendix A Tax Loss Deductions When Future Tax Rates Vary
223
Appendix
В
Calculating Net Profits: Single Firms
225
Appendix
С
Empirical Analysis of Mobility
231
Appendix
D
Two-Firms and Asymmetric Taxation
235
D.I Taxes and Losses
...................236
D.2 The Changing Distribution of Profits
........238
D.3 Numerical Examples
.................240
Bibliography
245
Index
253
|
| any_adam_object | 1 |
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| author_GND | (DE-588)124007902 (DE-588)138565465 |
| author_facet | Creedy, John 1949- Gemmell, Norman 1954- |
| author_role | aut aut |
| author_sort | Creedy, John 1949- |
| author_variant | j c jc n g ng |
| building | Verbundindex |
| bvnumber | BV036776438 |
| classification_rvk | QL 400 |
| ctrlnum | (OCoLC)705969728 (DE-599)BVBBV036776438 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV036776438 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T14:41:50Z |
| institution | BVB |
| isbn | 9781848447653 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020693185 |
| oclc_num | 705969728 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-M382 DE-188 DE-N2 |
| owner_facet | DE-355 DE-BY-UBR DE-M382 DE-188 DE-N2 |
| physical | XIII, 267 S. graph. Darst. |
| publishDate | 2010 |
| publishDateSearch | 2010 |
| publishDateSort | 2010 |
| publisher | Elgar |
| record_format | marc |
| spellingShingle | Creedy, John 1949- Gemmell, Norman 1954- Modelling corporation tax revenue Körperschaftsteuer (DE-588)4031597-6 gnd Steueraufkommen (DE-588)4139221-8 gnd Modell (DE-588)4039798-1 gnd Elastizität Wirtschaft (DE-588)4247012-2 gnd |
| subject_GND | (DE-588)4031597-6 (DE-588)4139221-8 (DE-588)4039798-1 (DE-588)4247012-2 |
| title | Modelling corporation tax revenue |
| title_auth | Modelling corporation tax revenue |
| title_exact_search | Modelling corporation tax revenue |
| title_full | Modelling corporation tax revenue John Creedy ; Norman Gemmell |
| title_fullStr | Modelling corporation tax revenue John Creedy ; Norman Gemmell |
| title_full_unstemmed | Modelling corporation tax revenue John Creedy ; Norman Gemmell |
| title_short | Modelling corporation tax revenue |
| title_sort | modelling corporation tax revenue |
| topic | Körperschaftsteuer (DE-588)4031597-6 gnd Steueraufkommen (DE-588)4139221-8 gnd Modell (DE-588)4039798-1 gnd Elastizität Wirtschaft (DE-588)4247012-2 gnd |
| topic_facet | Körperschaftsteuer Steueraufkommen Modell Elastizität Wirtschaft |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020693185&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT creedyjohn modellingcorporationtaxrevenue AT gemmellnorman modellingcorporationtaxrevenue |