Source Book of Statistics of Income

Source Book of Statistics of Income PDF Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 978

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Source Book of Statistics of Income

Source Book of Statistics of Income PDF Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 978

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Book Description


Statistics of Income

Statistics of Income PDF Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 336

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Tax Policy and the Economy

Tax Policy and the Economy PDF Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 216

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Statistics of Income, Supplemental Report

Statistics of Income, Supplemental Report PDF Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 86

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Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12

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Handbook of Public Economics

Handbook of Public Economics PDF Author: Martin Feldstein
Publisher: Elsevier
ISBN: 0080544193
Category : Business & Economics
Languages : en
Pages : 744

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Book Description
The Field of Public Economics has been changing rapidly in recent years, and the sixteen chapters contained in this Handbook survey many of the new developments. As a field, Public Economics is defined by its objectives rather than its techniques and much of what is new is the application of modern methods of economic theory and econometrics to problems that have been addressed by economists for over two hundred years. More generally, the discussion of public finance issues also involves elements of political science, finance and philosophy. These connections are evidence in several of the chapters that follow. Public Economics is the positive and normative study of government's effect on the economy. We attempt to explain why government behaves as it does, how its behavior influences the behavior of private firms and households, and what the welfare effects of such changes in behavior are. Following Musgrave (1959) one may imagine three purposes for government intervention in the economy: allocation, when market failure causes the private outcome to be Pareto inefficient, distribution, when the private market outcome leaves some individuals with unacceptably low shares in the fruits of the economy, and stabilization, when the private market outcome leaves some of the economy's resources underutilized. The recent trend in economic research has tended to emphasize the character of stabilization problems as problems of allocation in the labor market. The effects that government intervention can have on the allocation and distribution of an economy's resources are described in terms of efficiency and incidence effects. These are the primary measures used to evaluate the welfare effects of government policy.

A Review of Taxes and Corporate Finance

A Review of Taxes and Corporate Finance PDF Author: John R. Graham
Publisher: Now Publishers Inc
ISBN: 1933019417
Category : Business & Economics
Languages : en
Pages : 136

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Book Description
A Review of Taxes and Corporate Finance investigates the consequences of taxation on corporate finance focusing on how taxes affect corporate policies and firm value. A common theme is that tax rules affect corporate incentives and decisions. A second emphasis is on research that describes how taxes affect costs and benefits. A Review of Taxes and Corporate Finance explores the multiple avenues for taxes to affect corporate decisions including capital structure decisions, organizational form and restructurings, payout policy, compensation policy, risk management, and the use of tax shelters. The author provides a theoretical framework, empirical predictions, and empirical evidence for each of these areas. Each section concludes with a discussion of unanswered questions and possible avenues for future research. A Review of Taxes and Corporate Finance is valuable reading for researchers and professionals in corporate finance, corporate governance, public finance and tax policy.

Corporate Loss Utilisation through Aggressive Tax Planning

Corporate Loss Utilisation through Aggressive Tax Planning PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264119221
Category :
Languages : en
Pages : 92

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Book Description
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.

Corporation Tax

Corporation Tax PDF Author: Great Britain: National Audit Office
Publisher: The Stationery Office
ISBN: 0102936641
Category : Business & Economics
Languages : en
Pages : 52

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Book Description
Corporation Tax is charged on the profits of around a million companies conducting business in the UK, and after certain adjustments to profits presented in a company's accounts. Once registered with Companies House, companies become liable for Corporation Tax when they begin business. In 2004-05, HM Revenue and Customs (the Department) collected £33 billion in tax. Companies submit company tax returns to the Department, which processes and checks them for non-compliance and collects the tax. This NAO report examines the management of Corporation Tax and sets out the following conclusions and recommendations: that HM Revenue and Customs has increased the yield from the tax through a more structured approach to risk assessment and better management of information; a greater yield from the tax may be obtained through matching resources to risk across the tax network; a reorganization of local compliance work into fewer and larger offices, could provide improvements in effectiveness and efficiency, with a matching of staffing levels and experience to local compliance risks and workloads; the Department should pursue its' stronger focus on taxpayers' needs together with any tax simplification, and reduce compliance burdens for companies, which should increase levels of compliance, thus ensuring companies understand and meet their requirements in regard of Corporation Tax.

Reforming the US Corporate Tax

Reforming the US Corporate Tax PDF Author: Gary Clyde Hufbauer
Publisher: Peterson Institute
ISBN: 0881325740
Category : Corporations
Languages : en
Pages : 128

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