This book was first published in 2007. Most countries levy taxes on corporations, but the impact - and therefore the wisdom - of such taxes is highly controversial among economists. Does the burden of these taxes fall on wealthy shareowners, or is it passed along to those who work for, or buy the products of, corporations? Can a country with high corporate taxes remain competitive in the global economy? This book features research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion. The studies promise to inform both future tax policy and regulatory policy, especially in light of the Sarbanes-Oxley Act and other actions by the Securities and Exchange Commission that are having profound effects on the market for tax planning and auditing in the wake of the well-publicized accounting scandals in Enron and WorldCom.
This book features state-of-the-art research by leading economists and accountants that sheds light on these and related questions, including how taxes affect corporate dividend policy, stock market value, avoidance, and evasion.
Corporate tax reform is in the air.
This new book brings to light new issues and challenges in this field.
This insightful work, featuring contributions from a stellar array of international tax experts and economists, addresses the crucial, relevant issues which developed countries will confront in the early decades of the 21st century: The ...
Edited by the former chairman of the Council of Economic Advisors, this illuminating volume presents thoughtful discussion by leading public officials, academics, and corporate executives on what the next generation...
The book covers such practical issues as the impact of tax law on U.S. competitiveness, the volume and location of research and development spending, the extent of foreign direct investment, and the financial practices of multinational ...
This book contains essays by a group of internationally recognized tax experts who describe the current state of the art in economic thinking on the issue of whether fundamental tax reform is preferable to continued incremental reform of ...
G. L. Walters of the Illinois Manufacturing Association explained that “[b]usiness corporation management must decide, with reference to the particular situation of the particular business corporation at the particular time, ...
What are taxes and what are they used for? Through this book, students will gain a general understanding of the obligatory fees each person in a country is required to pay the government.
Eden examines how transfer pricing has been handled in different disciplines, including international business, economics, accounting, law and public policy.