Zobrazeno 1 - 10
of 294
pro vyhledávání: '"tax spillovers"'
Publikováno v:
Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association, 2018 Jan 01. 111, 1-36.
Externí odkaz:
https://www.jstor.org/stable/26939532
Publikováno v:
In European Economic Review 2010 54(1):121-132
This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among
Autor:
Bhattacharya, Sandeep
Publikováno v:
Economics Dissertations.
The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less develo
Publikováno v:
SSRN Electronic Journal.
This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective tax rates under various assumptions, showing among
Publikováno v:
European Economic Review
This is the author's version of the article: "Company taxation and tax spillovers: Separate accounting versus formula apportionment", European Economic Review, Volume 54, Issue 1, January 2010, Pages 121–132 It is observed in the real world that ta