Results 1 - 10 of 11,115

Corporate Tax Rate in Ireland?

by Jim Stewart, Jim Stewart, Jim Stewart , 2011
"... Any opinions expressed here are those of the author(s) and not those of the IIIS. All works posted here are owned and copyrighted by the author(s). Papers may only be downloaded for personal use only. Corporation Tax: How Important is the 12.5 % ..."
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Any opinions expressed here are those of the author(s) and not those of the IIIS. All works posted here are owned and copyrighted by the author(s). Papers may only be downloaded for personal use only. Corporation Tax: How Important is the 12.5 %

Country size and corporate tax rate: Rationale and empirics Country Size and Corporate Tax Rate: Rationale and Empirics *

by Céline Azémar , Rodolphe Desbordes , Ian Wooton , Céline Azémar , Rodolphe Desbordes , Ian Wooton
"... Abstract This paper investigates whether the differences in corporate tax rates set by countries can be explained, in part, by the size of national home markets. We set up a simple model in which multinational firms within an industry choose where to invest, given the levels of corporation tax rate ..."
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Abstract This paper investigates whether the differences in corporate tax rates set by countries can be explained, in part, by the size of national home markets. We set up a simple model in which multinational firms within an industry choose where to invest, given the levels of corporation tax

Do Countries Compete Over Corporate Tax Rates?

by Michael P Devereux, Michael P. Devereux, Ben Lockwood, Ben Lockwood, Michela Redoano, Michela Redoano , 2006
"... This paper tests whether OECD countries compete with each other over corporate taxes in order to attract investment. We develop two models: with firm mobility, countries compete only over the statutory tax rate or the effective average tax rate, while with capital mobility, countries compete only ov ..."
Abstract - Cited by 149 (9 self) - Add to MetaCart
This paper tests whether OECD countries compete with each other over corporate taxes in order to attract investment. We develop two models: with firm mobility, countries compete only over the statutory tax rate or the effective average tax rate, while with capital mobility, countries compete only

An evaluation of alternative measures of corporate tax rates

by George A. Plesko, Phil Berger, Charles Boynton, Robert Chirinko, Karen Cys, Lowell Dworin, Dan Feenberg, Thomas Omer, Jowell Sabino, Richard Sansing, Karl Scholz, Terry Shevlin (who Read Multiple, Gerald Silverstein, Joel Slemrod, Ken Szeflinski, Roy Welsch, Peter Wilson, Seminar Participants , 1999
"... This paper examines the ability of financial statement measures of average and marginal tax rates (MTR) to capture tax attributes utilizing firm-level tax and financial data. The results suggest commonly used average tax rate measures provide little insight about statutory tax burdens, and may intro ..."
Abstract - Cited by 43 (3 self) - Add to MetaCart
This paper examines the ability of financial statement measures of average and marginal tax rates (MTR) to capture tax attributes utilizing firm-level tax and financial data. The results suggest commonly used average tax rate measures provide little insight about statutory tax burdens, and may

2013/49 How Would the Design of an Alternative Minimum Tax Impact the Effective Corporate Tax Rate in Belgium

by Vincent Daxbek, Antonio Estache /draft, Vincent Daxbek, Antonio Estache , 2013
"... How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium? ..."
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How would the design of an alternative minimum tax impact the effective corporate tax rate in Belgium?

What Drives Corporate Tax Rates Down? A

by Michael Overesch, Johannes Rincke, Johannes Rincke , 2009
"... An electronic version of the paper may be downloaded • from the SSRN website: www.SSRN.com • from the RePEc website: www.RePEc.org • from the CESifo website: Twww.CESifo-group.org/wp T CESifo Working Paper No. 2535 ..."
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An electronic version of the paper may be downloaded • from the SSRN website: www.SSRN.com • from the RePEc website: www.RePEc.org • from the CESifo website: Twww.CESifo-group.org/wp T CESifo Working Paper No. 2535

REDUCING DEPRECIATION ALLOWANCES TO FINANCE A LOWER CORPORATE TAX RATE

by Jane G. Gravelle
"... This paper considers the tradeoffs in using revenues from slowing depreciation deductions to lower the corporate tax rate. It estimates how much the rate could be lowered and the resulting effective tax rates on different types of assets. Two issues arise: the overall effect on marginal tax burdens ..."
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This paper considers the tradeoffs in using revenues from slowing depreciation deductions to lower the corporate tax rate. It estimates how much the rate could be lowered and the resulting effective tax rates on different types of assets. Two issues arise: the overall effect on marginal tax burdens

Exogenous Determinants of International Corporate Tax Rates: A Gravity Theory Approach

by unknown authors
"... This study examines the extent to which national contextual or environmental variables may influence national corporate tax rate determination in different countries. Using arguments based on institutional, tax competition and gravity theories, we develop and test hypotheses regarding the influence ..."
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This study examines the extent to which national contextual or environmental variables may influence national corporate tax rate determination in different countries. Using arguments based on institutional, tax competition and gravity theories, we develop and test hypotheses regarding the influence

How Do Corporate Tax Bases Change When Corporate Tax Rates Change? With Implications for the Tax Rate Elasticity of Corporate Tax Revenues∗

by Laura Kawano, Joel Slemrod , 2014
"... We construct a new database of changes to multiple aspects of corporate tax bases for OECD countries between 1980 and 2004. We use our data to systematically document the tendency of countries to implement policies that both lower the corporate tax rate and broaden the corporate tax base. This corre ..."
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We construct a new database of changes to multiple aspects of corporate tax bases for OECD countries between 1980 and 2004. We use our data to systematically document the tendency of countries to implement policies that both lower the corporate tax rate and broaden the corporate tax base

Analysis of the Effect of High Corporate Tax Rate on the Profitability of Corporate Organisations in Nigeria – A Study of Some Selected Corporate Organisations

by Ezugwu C. I. (ph. D, Akubo D , 2014
"... The study was carried-out to analyse the effect of high corporate tax rate on the profitability of corporate organizations in Nigeria. The related literatures were reviewed. The population of study comprises the selected corporate organizations while the sample size of the study is fourty one (41). ..."
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The study was carried-out to analyse the effect of high corporate tax rate on the profitability of corporate organizations in Nigeria. The related literatures were reviewed. The population of study comprises the selected corporate organizations while the sample size of the study is fourty one (41
Results 1 - 10 of 11,115