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Should Tax Policy Favor High- or Low-Productivity Firms?

Langenmayr, Dominika - 2013

the optimal structure of tax differentiation depends critically on the feasible level of corporate profit taxes, which in … turn depends on the degree of international tax competition. When tax competition is moderate and profit taxes are high …, favoring high-productivity firms is indeed the optimal policy. When tax competition is aggressive and profit taxes are low …

Persistent link: https://www.econbiz.de/10013089181

Lobbying and Taxes

Richter, Brian Kelleher; Samphantharak, Krislert; … - 2011

Lobbying dominates corporate political spending, but comprehensive studies of the benefits accrued are scarce. Using a dataset of all US firms with publicly available financial statements, we delve into the tax benefits obtained from lobbying. Firms that spend more on lobbying in a given year...

Persistent link: https://www.econbiz.de/10014221138

A National Tax Bar : An End to the Attorney-Accountant Tax Turf War

Black, Katherine D.; Black, Steve - 2009

Our system of federal taxes is a set of laws, enacted by Congress and signed by the President. The practice of tax law …

Persistent link: https://www.econbiz.de/10014222894

20 Taxes to Scrap : How to Grow the UK Economy by Simplyfying the Tax System

Submitter, Institute of Economic Affairs - 2021

government to embark on a tax-cutting programme. This paper analyses twenty taxes that could be scrapped or significantly changed …, tobacco, and gambling, could be scrapped. Other property taxes, such as Council Tax, Community Infrastructure Levy, business …

Persistent link: https://www.econbiz.de/10013226706

Tax Boycotts

Asay, H. Scott; Hoopes, Jeffrey L.; Thornock, Jacob R.; … - 2021

report having done so for taxes. Next, we use a granular dataset of nationwide Nielsen weekly purchase transactions to …

Persistent link: https://www.econbiz.de/10013236211

TOP Tax System - A Common Tax System for All Nations

2012

be without present tax system's all Direct and Indirect taxes accompanied by tax laws, tax exemptions, multiple tax … either. Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on … personal incomes or Indirect taxes while running business or industry. Yet, this new tax system envisages 20 to 30 % more …

Persistent link: https://www.econbiz.de/10013115492

Tax and Trust : The Fiscal Crisis in Greece

Kaplanoglou, Georgia - 2012

The paper aims at highlighting a number of shortcomings in the design and enforcement of the tax system in Greece, which have played a key role in the exacerbation of fiscal deficits that led to the current sovereign debt crisis. More precisely, we argue that these shortcomings that result in...

Persistent link: https://www.econbiz.de/10013104373

Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? : a joint taxpayers' and tax authorities' view on investment behavior

Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2014

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain threshold. We integrate this finding into...

Persistent link: https://www.econbiz.de/10010357916

Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? : a joint taxpayers' and tax authorities' view on investment behavior

Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2014

Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under which investors request ATRs, how tax...

Persistent link: https://www.econbiz.de/10010422137

Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment

Diller, Markus; Kortebusch, Pia; Schneider, Georg; … - 2015

Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used as a measure to provide tax certainty. Rulings are currently controversially discussed in the context of tax planning activities of multinational firms (Luxembourg Leaks). We analyze ATRs as tax...

Persistent link: https://www.econbiz.de/10010511375