Bokus
Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod - Taxing Corporate Income in the 21st Century, Häftad

Häftad, Engelska, 2012

Taxing Corporate Income in the 21st Century

Av Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod

705 kr

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Beskrivning
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.
Produktinformation
  • Utgivningsdatum: 2012-11-29
  • Mått: 152 x 229 x 23 mm
  • Vikt: 620 g
  • Format: Häftad
  • Språk: Engelska
  • Antal sidor: 424
  • Förlag: Cambridge University Press
  • ISBN: 9781107411517
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“In this book most of the top stars of public finance economics grapple with a series of issues surrounding the taxation of corporate income. These include, among others, the reactions of corporations to changes in the corporate tax rate, tha reactions of the market to changes in the tax on dividends, and the efforts of corporations ( by choosing their location, by their debt-finance decisions, and by other means) to reduce their tax liabilities. The authors do not reach a clear consensus, but expose the reader to the many facets (of theory, of hypothesis framing and testing, and of data analysis) that turn out to be important as one delves into this topic. These matters are profound, rich and challenging to professionals interested in public finance and corporate behavior.” -- Arnold C. Harberger, University of California, Los Angeles

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