Corporate Income Taxes under Pressure PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Corporate Income Taxes under Pressure PDF full book. Access full book title Corporate Income Taxes under Pressure by Ruud A. de Mooij. Download full books in PDF and EPUB format.
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Get Book Here
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Author: Kenneth A. Petrick
Publisher:
ISBN:
Category : Corporate profits
Languages : en
Pages : 72
Get Book Here
Book Description
Author: Michal Andrle
Publisher: International Monetary Fund
ISBN: 1484390040
Category : Business & Economics
Languages : en
Pages : 24
Get Book Here
Book Description
This paper presents and discusses the estimates of the present value of corporate profits in the United States from 1984 to 2018. To value the expected income stream, it uses the long-range forecasts of professional forecasters for pre-tax corporate earnings and long-term Treasury note yields, sourced from the Blue Chip Economic Indicators survey. The appraised value of corporate earnings can point in real time at periods where market prices are deviating from valuations implied by expected earnings and interest rates. Market participants' forecasts seem to interpret most of the earnings fluctuations as permanent, underestimating the cyclical fluctuations The over-reaction to transitory shocks and changes in long-term outlook leads to swings in the valuation, in line with swings in the observed market prices.
Author: Ronald S. Burt
Publisher: New York : Academic Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 360
Get Book Here
Book Description
Author: United States. Congress. Joint Economic Committee
Publisher:
ISBN:
Category : Corporate profits
Languages : en
Pages : 716
Get Book Here
Book Description
Author: William Andrew Paton
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 174
Get Book Here
Book Description
Author: Walther C. Zimmerli
Publisher: Springer Science & Business Media
ISBN: 3540708189
Category : Business & Economics
Languages : en
Pages : 328
Get Book Here
Book Description
This book represents an introduction to and overview of the diverse facets of the ethical challenges confronting companies today. It introduces executives, students and interested observers to the complex trends and developments in business ethics. Coverage presents industry-specific topics in ethics. The book also provides a general, interdisciplinary survey of the ethical dimensions of management and business.
Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 156
Get Book Here
Book Description
Author: Harold W. Stevenson
Publisher: U of Minnesota Press
ISBN: 1452911304
Category : Economics
Languages : en
Pages : 214
Get Book Here
Book Description
Author: Norman B. Ture, inc
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 68
Get Book Here
Book Description
Author: Richards Clinton Osborn
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 82
Get Book Here
Book Description
