Relevant bibliographies by topics / Corporate income taxation

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Corporate income taxation'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 February 2022

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Journal articles on the topic "Corporate income taxation"

1

Kwang Soo Cheong. "Corporate Income Taxation and Signaling." Public Finance Review 26, no. 5 (1998): 480–502. http://dx.doi.org/10.1177/109114219802600504.

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De Mooij, Ruud A. "Will Corporate Income Taxation Survive?" De Economist 153, no. 3 (2005): 277–301. http://dx.doi.org/10.1007/s10645-005-1989-5.

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Costello, Darcie M., and Debra L. Sanders. "What is Economic Income for Corporate Taxation?" ATA Journal of Legal Tax Research 14, no. 2 (2016): 26–45. http://dx.doi.org/10.2308/jltr-51630.

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ABSTRACT The economic income concept is relevant to numerous corporate tax issues, yet it is not clearly defined. It does not equate to taxable income or financial accounting retained earnings. The concept is required for earnings and profits, accumulated earnings and personal holding company penalty taxes, alternative minimum tax, and adjusted current earnings adjustment. However, it is defined differently under each provision. This complexity is inefficient. This article offers suggestions to improve tax law as it relates to economic income. A uniformly defined measure of economic income, ea
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Eichner, Thomas, and Marco Runkel. "Corporate income taxation of multinationals and unemployment." Regional Science and Urban Economics 39, no. 5 (2009): 610–20. http://dx.doi.org/10.1016/j.regsciurbeco.2009.04.001.

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Watkins, Donald H. "Recent Developments in Corporate Taxation." Alberta Law Review 26, no. 1 (1987): 120. http://dx.doi.org/10.29173/alr722.

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A large number of amendments to the Income Tax Act (Canada) have been made or proposed during the past year, many of which affect how corporations will conduct acquisitions and mergers in the future. The paper reviews certain of those amendments which will affect corporations engaged in the petroleum industry.
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GÖKÇAY, Şerif Emre. "TAXATION OF LIMITED TAXPAYER CORPORATES UNDER THE CORPORATE INCOME TAX LAW." International Journal of Management Economics and Business 13, ICMEB17 (2017): 0. http://dx.doi.org/10.17130/ijmeb.2017icmeb1735466.

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Abdulgalimov, Abdusalim M. "Mechanism Development for Corporate Income Taxation in Russia." Indian Journal of Science and Technology 9, no. 1 (2016): 1–8. http://dx.doi.org/10.17485/ijst/2016/v9i40/100279.

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Mazurek-Chwiejczak, Małgorzata. "Trends in Corporate Income Taxation in OECD Countries." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 50, no. 1 (2016): 61. http://dx.doi.org/10.17951/h.2016.50.1.61.

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Peretiatkowicz, Lidia. "The Role of CJEU in Corporate Income Taxation." Annales Universitatis Mariae Curie-Skłodowska, sectio H, Oeconomia 51, no. 6 (2018): 311. http://dx.doi.org/10.17951/h.2017.51.6.311.

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Ariff, Mohamed. "Compliance Costs of Corporate Income Taxation in Singapore." Journal of Business Finance & Accounting 24, no. 9&10 (1997): 1253–68. http://dx.doi.org/10.1111/1468-5957.00161.

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Dissertations / Theses on the topic "Corporate income taxation"

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Huang, Zhanyi. "Corporate tax and income taxation : implications for China." Thesis, University of Exeter, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.434356.

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Zagler, Martin, and Cristiana Zanzottera. "Corporate income taxation uncertainty and foreign direct investment." WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3767/1/2012_07_Zagler_Zanzottera.pdf.

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This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negative impact on foreign direct investment. Interacting the statutory corporate income tax rate with measures of lega
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Dwenger, Nadja [Verfasser]. "Corporate income taxation and firms' investment and financing decisions / Nadja Dwenger." Berlin : Freie Universität Berlin, 2010. http://d-nb.info/1024054799/34.

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Öberg, Ann. "Essays on capital income taxation in the corporate and housing sectors /." Uppsala : Dept. of Economics [Nationalekonomiska institutionen], Univ, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-3379.

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Letsche, Thomas [Verfasser], and Georg [Akademischer Betreuer] Wamser. "Essays on Corporate Income Taxation and Firm Behavior / Thomas Letsche ; Betreuer: Georg Wamser." Tübingen : Universitätsbibliothek Tübingen, 2019. http://d-nb.info/1180382870/34.

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Jin, Zhe. "The legal environment of corporate income taxation for FDI in China : policy, changes, risks." Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/32138.

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Foreign direct investment (FDI) was unknown to Chinese people before the opening policy in 1979, but since then China's economy has been surging ahead in the past twenty eight years. As one aspect of the FDI policy, I focused on the corporate taxation field to be my research interest, and the topic of my thesis. In the thesis, the reader will learn how FDI developed in China and degree of FDI development. Also, I provide the reader with China's tax system and policy-oriented in as much detail as possible, most of which is the tax incentive policy towards the FDI in China. However, the policie
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Hu, Zhenhua. "Two essays on corporate income taxes and organizational forms in the United States." Diss., Available online, Georgia Institute of Technology, 2006, 2006. http://etd.gatech.edu/theses/available/etd-01122006-165007/.

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Thesis (Ph. D.)--Public Policy, Georgia Institute of Technology, 2006.<br>Gregory B. Lewis, Committee Chair ; Douglas Noonan, Committee Member ; Sally Wallace, Committee Member ; Michael Rushton, Committee Member ; Bruce Seaman, Committee Member.
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Correia, Miguel G. "Taxation of corporate groups under a corporation income tax : an interdisciplinary and comparative tax law analysis." Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/2786/.

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Corporate groups are notoriously difficult to tax. At the moment it is not clear whether corporate groups should be approached as single taxable entities, or whether a separate tax existence should be attributed to corporate group members. The current ambiguity generates a substantial deadweight loss. This study determines what may be the best approach to tax corporate groups, once the perspectives of government and corporate groups are taken into account. The study adopts an interdisciplinary approach, whereby elements, such as market imperfections, the economic, legal and functional nature o
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Hansen, Ida, and Viktoria Lin. "China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1140.

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<p>China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain.</p><p>Under the old income tax regime, corporations on the Chinese market were taxed under two different systems, one for domestic enterprises and one for foreign invested enterprises and foreign enterprises. With the new Corporate Income Tax Law, these t
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Ayotte, Mathieu. "Income taxation, financial innovation, investment and corporate capital structure decisions in efficient, incomplete and imperfect capital markets : a study of US publicly-traded debt-equity hybrid securities." Thesis, University of Cambridge, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.621563.

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Books on the topic "Corporate income taxation"

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Corporate income taxation. 6th ed. Thomson/West, 2009.

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Kahn, Douglas A. Corporate income taxation. 4th ed. West Pub. Co., 1994.

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S, Lehman Jeffrey, ed. Corporate income taxation. 5th ed. West Group, 2001.

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Bies, William J. Materials on corporate income taxation. Faculty of Law, University of Toronto, 1989.

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Bies, William J. Materials on corporate income taxation. Faculty of Law, University of Toronto, 1996.

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Bies, William J. Materials on corporate income taxation. Faculty of Law, University of Toronto, 1987.

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Bies, William J. Materials on corporate income taxation. Faculty of Law, University of Toronto, 1994.

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Bies, William J. Materials on corporate income taxation. Faculty of Law, University of Toronto, 1992.

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Bies, William J. Materials on corporate income taxation. Faculty of Law, University of Toronto, 1988.

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Bies, William J. Materials on corporate income taxation. Faculty of Law, University of Toronto, 1990.

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Book chapters on the topic "Corporate income taxation"

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McGee, Robert W. "The Corporate Income Tax." In The Philosophy of Taxation and Public Finance. Springer US, 2004. http://dx.doi.org/10.1007/978-1-4419-9140-9_23.

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Lilford, Eric, and Pietro Guj. "Corporate Income Tax Provisions and Fiscal Incentives Specific to Mining." In Mining Taxation. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49821-4_5.

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Shome, Parthasarathi. "Corporate Income Tax—India Case Study." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_19.

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Shome, Parthasarathi. "Corporate Income Tax—Design and Evidence." In Taxation History, Theory, Law and Administration. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-68214-9_18.

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Boadway, Robin W., Neil Bruce, and Jack Mintz. "The Role and Design of the Corporate Income Tax." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_13.

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Jurušs, Māris, Sigita Ragucka-Ragovska, and Monta Sandore. "Corporate Income Taxation: Challenges of E-Commerce Platforms." In Lecture Notes in Networks and Systems. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-12450-2_71.

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Sabourin, David, Stephen Gribble, and Michael Wolfson. "2. Ontario's Corporate Income Tax: An Analysis of Effective Tax Rates." In Business Taxation in Ontario, edited by Allan Maslove. University of Toronto Press, 1993. http://dx.doi.org/10.3138/9781487573706-004.

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Biørn, Erik. "Inflation, Depreciation and the Neutrality of the Corporate Income Tax." In Limits and Problems of Taxation. Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-08094-6_9.

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Bärsch, Sven-Eric. "Guidelines for Corporate Income Taxation of Hybrid Financial Instruments." In Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-32457-4_3.

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Ates, Leyla, Moran Harari, and Markus Meinzer. "Negative Spillovers in International Corporate Taxation and the European Union." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_10.

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AbstractJurisdictions can engage in different types of aggressive tax policies to varying degrees. These policies can have negative spillover effects on other jurisdictions. In the realm of corporate taxation, these effects consist of base erosion and profit shifting and perceived pressures to reduce corporate taxes. Both direct and indirect effects undermine the efforts especially of developing countries at mobilising domestic resources to achieve the Sustainable Development Goals. We analyse the intensity of corrosive tax policies by exploiting a new legal dataset compiled for the Corporate Tax Haven Index (CTHI). Relying on rigorously defined indicators, the dataset allows comparative analyses of negative and positive spillover pathways in the corporate income tax systems of 64 jurisdictions. Tax policies under review comprise, for example, preferential tax regimes, extremely low tax rates agreed through secretive tax rulings, economic zones and tax holidays. Comparing the 27 European Union (EU) member states with five African developing countries, we find important differences. Except for two indicators (loss utilisation and economic zones/tax holidays), the European Union members are found to consistently engage in more aggressive corporate tax policies than the African countries. These heightened risks for negative spillovers emanating from the EU27 corporate tax rules stand in conflict with the stated intentions by the European Union to support good governance in tax matters and its commitment to ensure policy coherence for development. The chapter provides recommendations on how to reduce the risks for negative spillovers in corporate taxation and to exit the race to the bottom in corporate taxation.
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Conference papers on the topic "Corporate income taxation"

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Macarenko, Larisa. "Problematic Issues in the Application of Corporate Income Tax in the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00367.

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Corporate income tax is one of the national taxes in Kyrgyzstan. In the past few years the share of income tax revenue has been falling down. It should be noted that, apart from the economic reasons, the number of income tax payers is decreasing due to the widely using of special tax regimes in Kyrgyzstan. This paper aims to analyze the issues of corporate income taxation in Kyrgyzstan and offers their solution. &#x0D; The main issues of corporate income tax application in Kyrgyz Republic are: the existence of problems caused by the economic situation in the country and financial policy; probl
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Fehér, Gábor, and Éva Karai. "HUNGARIAN IFRS IMPLEMENTATION FROM TAX PERSPECTIVE." In Fourth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/itema.2020.159.

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The influence of corporate income taxation on financial statements presented on a domestic accounting standards basis differ by countries in a wide range. Corporate income taxation in Hungary has a strong connection to the Hungarian Accounting Act. From 2016 it is prescribed or allowed for specific companies to present their financial statements on IFRS basis. The transition represented not only a challenge in the accounting system of the companies, but the state had to face new tasks because the taxation of IFRS companies had to meet the tax principle of horizontal equity and ensure the prope
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Popova, Nelly. "CHALLENGES TO THE TAXATION OF THE DIGITAL ECONOMY." In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.233.

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Globalization and digitalization have led to the emergence of new business models based on the remote provision of services. Digital companies have access to consumers in countries all over the world without physical presence in these countries. As a result, their profits remain untaxed. There is an increasing awareness that the existing legislative provisions for corporate income taxation that date back to the 1920s need to be modernized. Currently, the possibilities for taxation of digital businesses are discussed in the context of the OECD and EU. However, progress is slow due to the differ
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Reports on the topic "Corporate income taxation"

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Hines, James. Corporate Taxation and the Distribution of Income. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w27939.

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Gordon, Roger, and Jeffrey MacKie-Mason. Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting. National Bureau of Economic Research, 1994. http://dx.doi.org/10.3386/w4690.

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