Corporate Profits in Perspective

Corporate Profits in Perspective PDF Author: John Lintner
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 50

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Book Description

Corporate Profits in Perspective

Corporate Profits in Perspective PDF Author: John Lintner
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 50

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Book Description


The Present Value of Corporate Profits: A Forecasters' Survey Perspective

The Present Value of Corporate Profits: A Forecasters' Survey Perspective PDF Author: Michal Andrle
Publisher: International Monetary Fund
ISBN: 1484390040
Category : Business & Economics
Languages : en
Pages : 24

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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.

Profits in Perspective

Profits in Perspective PDF Author: National Industrial Conference Board
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 36

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Book Description


Corporate Income Taxes under Pressure

Corporate Income Taxes under Pressure PDF Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388

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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.

Corporate Profits in Perspective

Corporate Profits in Perspective PDF Author: John Lintner
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 60

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Book Description


An Approach to Forecasting Short-run Corporate Profits

An Approach to Forecasting Short-run Corporate Profits PDF Author: Darwin Leroy Beck
Publisher:
ISBN:
Category :
Languages : en
Pages : 146

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Book Description


Profits in the Modern Economy

Profits in the Modern Economy PDF Author: Harold W. Stevenson
Publisher: U of Minnesota Press
ISBN: 1452911304
Category : Economics
Languages : en
Pages : 214

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Book Description


Excess Profit Taxes: Historical Perspective and Contemporary Relevance

Excess Profit Taxes: Historical Perspective and Contemporary Relevance PDF Author: Mr. Shafik Hebous
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 37

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Book Description
This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient tax only falling on economic rent, like an allowance for corporate capital, and drawing some parallels with current proposals for reforming multinationals’ taxation. EPTs can be permanent or temporary as an add-on to the corporate income tax to support revenue during an adverse shock episode. The latter reflects experiences with EPTs during and after the World Wars. Different from that era, though, profit shifting is now a challenge. Estimation using firm-level data suggest that, at present, locations of excess profit across countries are consistent with profit shifting practices by multinationals. Destination-based EPTs can address this concern. Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base being allocated using sales, raises global revenue by 16 percent of corporate income tax revenues. The analysis suggests that international coordination would be desirable to mitigate the risks of profit shifting and tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax.

For-Profit Enterprise in Health Care

For-Profit Enterprise in Health Care PDF Author: Institute of Medicine
Publisher: National Academies Press
ISBN: 0309036437
Category : Medical
Languages : en
Pages : 580

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Book Description
"[This book is] the most authoritative assessment of the advantages and disadvantages of recent trends toward the commercialization of health care," says Robert Pear of The New York Times. This major study by the Institute of Medicine examines virtually all aspects of for-profit health care in the United States, including the quality and availability of health care, the cost of medical care, access to financial capital, implications for education and research, and the fiduciary role of the physician. In addition to the report, the book contains 15 papers by experts in the field of for-profit health care covering a broad range of topicsâ€"from trends in the growth of major investor-owned hospital companies to the ethical issues in for-profit health care. "The report makes a lasting contribution to the health policy literature." â€"Journal of Health Politics, Policy and Law.

Purpose and Profit

Purpose and Profit PDF Author: George Serafeim
Publisher: HarperCollins Leadership
ISBN: 1400230365
Category : Business & Economics
Languages : en
Pages : 225

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Book Description
Are purpose and profit in conflict, or can both be achieved simultaneously with the right mindset and tools? What are the forces that are reshaping the relationship between the two? What can we all do to strengthen the relationship between purpose and profit as entrepreneurs, managers, employees, consumers, and investors? Backed by cutting-edge research, Purpose and Profit provides answers to these fundamental questions that are increasingly defining the business landscape all around the world. Distinguished Harvard Business School Professor George Serafeim takes readers on a research-driven journey to understand: How and why environmental and social issues are becoming increasingly relevant for organizations worldwide; The ways that companies can design and implement strategies that generate greater impact; The six archetypes of value creation enabled by these new trends; The role of investors in driving greater recognition of ESG issues; and How we can all look at the choices we make and careers we pursue in a way that maximizes purpose and profit in our own lives.