The role of the corporate tax:
Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these tax...
Gespeichert in:
| Beteiligte Personen: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | Englisch |
| Veröffentlicht: |
Cambridge
Cambridge University Press
2019
|
| Schriftenreihe: | Cambridge elements. Public economics
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| Schlagwörter: | |
| Links: | https://doi.org/10.1017/9781108779982 https://doi.org/10.1017/9781108779982 https://doi.org/10.1017/9781108779982 https://doi.org/10.1017/9781108779982 https://doi.org/10.1017/9781108779982 |
| Zusammenfassung: | Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The Element speculates on alternative tax structures that will avoid these problems |
| Umfang: | 1 Online-Ressource (76 Seiten) |
| ISBN: | 9781108779982 |
| DOI: | 10.1017/9781108779982 |
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Datensatz im Suchindex
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| dewey-full | 343.06/7 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
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| dewey-search | 343.06/7 |
| dewey-sort | 3343.06 17 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
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| format | Electronic eBook |
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| id | DE-604.BV046197949 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T18:45:47Z |
| institution | BVB |
| isbn | 9781108779982 |
| language | English |
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| series2 | Cambridge elements. Public economics |
| spelling | Gordon, Roger H. 1949- Verfasser (DE-588)124599192 aut The role of the corporate tax Roger Gordon, Sarada Sarada Cambridge Cambridge University Press 2019 1 Online-Ressource (76 Seiten) txt rdacontent c rdamedia cr rdacarrier Cambridge elements. Public economics Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The Element speculates on alternative tax structures that will avoid these problems Corporations / Taxation / Law and legislation Sarada ca. 20./21. Jh. Verfasser (DE-588)1196560234 aut Erscheint auch als Druck-Ausgabe 978-1-108-74799-8 https://doi.org/10.1017/9781108779982 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Gordon, Roger H. 1949- Sarada ca. 20./21. Jh The role of the corporate tax Corporations / Taxation / Law and legislation |
| title | The role of the corporate tax |
| title_auth | The role of the corporate tax |
| title_exact_search | The role of the corporate tax |
| title_full | The role of the corporate tax Roger Gordon, Sarada Sarada |
| title_fullStr | The role of the corporate tax Roger Gordon, Sarada Sarada |
| title_full_unstemmed | The role of the corporate tax Roger Gordon, Sarada Sarada |
| title_short | The role of the corporate tax |
| title_sort | the role of the corporate tax |
| topic | Corporations / Taxation / Law and legislation |
| topic_facet | Corporations / Taxation / Law and legislation |
| url | https://doi.org/10.1017/9781108779982 |
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