Report of the Committee on Net Income Taxation as Applied to Business Corporations PDF Download
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 44
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Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 44
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Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 12
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Author: Aqib Aslam
Publisher: International Monetary Fund
ISBN: 1513561073
Category : Business & Economics
Languages : en
Pages : 50
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Book Description
This paper examines the role of minimum taxes and attempts to quantify their impact on economic activity. Minimum taxes can be effective at shoring up the corporate tax base and enhancing the perceived equity of the tax system, potentially motivating broader taxpayer compliance. Where political and administrative constraints prevent reforms to the standard corporate income tax, a minimum tax can help mitigate base erosion from excessive tax incentives and avoidance. Using a new panel dataset that catalogues changes in minimum tax regimes over time around the world, firm-level analysis suggests that the introduction or reform of a minimum tax is associated with an increase in the average effective tax rate of just over 1.5 percentage points with respect to turnover and of around 10 percent with respect to operating income. Minimum taxes based on modified corporate income lead to the largest increases in effective tax rates, followed by those based on assets and turnover.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 91
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This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author: New York State Bar Association
Publisher:
ISBN:
Category : Bar associations
Languages : en
Pages : 898
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Book Description
Vols. contain reports of the association and proceedings of the annual meetings, occasional special meetings; and midsummer meetings for 1933-41.
![Proceedings of the ... Annual Meeting ... and Reports for [1876]- PDF](https://books.google.com/books/content/images/frontcover/67hEAQAAMAAJ?fife=w80-h100)
Author: New York State Bar Association
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 896
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Author: Donald A. Frederick
Publisher:
ISBN:
Category : Agricultural industries
Languages : en
Pages : 108
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Author: United States. Congress. House. Committee on the District of Columbia
Publisher:
ISBN:
Category : Legislative hearings
Languages : en
Pages : 1096
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Author: United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs
Publisher:
ISBN:
Category : Banking law
Languages : en
Pages : 1270
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Author:
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 270
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