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Journal articles on the topic 'Corporate income taxation'

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Published: 4 June 2021

Last updated: 11 February 2022

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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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

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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11

Petruzzi, Christopher R. "Mergers and the double taxation of corporate income." Journal of Accounting and Public Policy 7, no. 2 (1988): 97–111. http://dx.doi.org/10.1016/0278-4254(88)90013-0.

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12

Абдурахмонов and Khamzakhuzha Abdurakhmonov. "Alternative Systems of Corporate Taxation: Its Importance and Practical Application." Economics 3, no. 2 (2015): 4–6. http://dx.doi.org/10.12737/10834.

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The paper considers recent trends in the field of corporate taxation. The significance and practical use of alternative corporate taxation systems under conditions of globalization are evaluated. Possibilities to expand taxable base through the use of alternative system of corporate income tax are also examined.

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13

Bizņa, Valentīna, Māris Jurušs, Tālis Laizāns, and Roberts Šnikvalds. "Assessment of Impact of Corporate Income Tax Suspension on Financial Performance of Businesses." Economics and Business 32, no. 1 (2018): 172–81. http://dx.doi.org/10.2478/eb-2018-0014.

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Abstract Though there are a number of data and studies about the impact of tax incentives on investment, research and development, no detailed and systematic analysis has been elaborated on the effectiveness of taxation of profit to the financial performance of businesses in general. Businesses avoid corporate income tax to get more net profit. Evasion leads to economic stagnation. It is time to call for changes of the corporate income tax system and introduce tax suspension - tax only shared profit. The aim of the research is to assess the impact of corporate income tax suspension on retained

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14

Morck, Randall, and Bernard Yeung. "Dividend Taxation and Corporate Governance." Journal of Economic Perspectives 19, no. 3 (2005): 163–80. http://dx.doi.org/10.1257/089533005774357752.

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In 2003, the United States enacted a tax reform that reduced, but did not eliminate, individual dividend income taxes. Cutting the dividend tax deprives corporate insiders of a justification for retaining earnings to build unprofitable corporate empires. But not eliminating it entirely preserves an advantage for institutional investors, who can put pressure on underperforming managers. This balance is broadly appropriate in the United States—whose large companies are freestanding and widely held. In addition, preserving the existing tax on intercorporate dividends, in place since the Roosevelt

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15

Quinn, Dennis P., and Robert Y. Shapiro. "Business Political Power: The Case of Taxation." American Political Science Review 85, no. 3 (1991): 851–74. http://dx.doi.org/10.2307/1963853.

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We examine contending views about the forms and mechanisms of business power in U.S. politics by estimating time series models explaining taxation and redistribution. Taxation and redistribution constitute strong cases for theories about business and class power, since all firms have an interest in reducing taxation. We find that changes in corporate taxation and in redistribution between capital gains income and earned income and between corporate taxation and individual taxation are strongly influenced by political partisanship, with Democratic administrations increasing the tax burden on fi

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16

Dinis, Ana, António Martins, and Cidália Maria Lopes. "A special feature of corporate income taxation in Portugal: the autonomous taxation of expenses." International Journal of Law and Management 59, no. 4 (2017): 489–503. http://dx.doi.org/10.1108/ijlma-01-2016-0004.

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PurposeThe purpose of this paper is to discuss the following research questions: Is the Portuguese corporate income tax (CIT) losing its internal consistency by extending the autonomous taxation of expenses (ATE)? Are receipts derived from autonomous taxes so relevant that what began as an exception is gradually becoming a permanent feature of the income tax? Given the constitutional principle that corporate taxation should be fundamentally based on income, is the taxation of expenses unconstitutional? Is Portugal an international outlier, in applying this type of taxation to corporate expense

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17

Vítek, Leoš. "Changes in the taxation of personal and corporate income in developed countries." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 465–74. http://dx.doi.org/10.11118/actaun201260020465.

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Over the past ten years, the tax policies have responded in two stages: for the period of a swift economic growth by 2008, and during the rapid economic recession over the period of 2009–2010. In the first part of the paper, we summarise changes in the businesses environment in developed countries. In its second part, the paper discuses changes of the personal and corporate taxation in developed countries, their structure and impacts of the economic crisis on the tax revenues and tax structures. The last part analyses and discusses changes in the tax policy in the field of business and labour

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18

Vítek, Leoš. "Corporate Income Taxation and the Corporate Tax Base in the Czech Republic." Český finanční a účetní časopis 2013, no. 2 (2013): 38–49. http://dx.doi.org/10.18267/j.cfuc.338.

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19

Becker, Johannes, and Clemens Fuest. "The Nexus of Corporate Income Taxation and Multinational Activity." FinanzArchiv 68, no. 3 (2012): 231. http://dx.doi.org/10.1628/001522112x653822.

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20

Loh, A., M. Ariff, Z. Ismail, M. Shamsher, and M. Ali. "COMPLIANCE COSTS OF CORPORATE INCOME TAXATION IN MALAYSIA, 1995." Pacific Accounting Review 9, no. 1 (1997): 27–42. http://dx.doi.org/10.1108/eb037918.

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21

Bocheńska, Justyna. "Taxation of Assignment of Receivables with Corporate Income Tax." Studenckie Zeszyty Naukowe 19, no. 31 (2017): 15. http://dx.doi.org/10.17951/szn.2016.19.31.15.

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22

Liesegang, Caterina, and Marco Runkel. "Tax competition and fiscal equalization under corporate income taxation." International Tax and Public Finance 25, no. 2 (2017): 311–24. http://dx.doi.org/10.1007/s10797-017-9451-6.

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23

Huizinga, Harry, and Gaëtan Nicodème. "Foreign ownership and corporate income taxation: An empirical evaluation." European Economic Review 50, no. 5 (2006): 1223–44. http://dx.doi.org/10.1016/j.euroecorev.2005.02.004.

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24

Gravelle, Jane G. "Sharing the Wealth: How to Tax the Rich." National Tax Journal 73, no. 4 (2020): 951–68. http://dx.doi.org/10.17310/ntj.2020.4.01.

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This paper considers methods for taxing the income of the affluent. Much of this income is unrealized capital gains that escapes tax. Conventional individual income tax changes cannot capture this income and corporate taxes cannot target the wealthy. Other options are estate and gift taxes, taxation of gains on an accrual basis, and a wealth tax. Accrual taxation of capital gains most closely captures untaxed income, can be targeted to the wealthy, and appears to be feasible. If wealth and accrual taxation are deemed too difficult, a combination of conventional changes and taxing gains at deat

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25

Kantšukov, Mark, and Priit Sander. "A LESSON IN VALUATION FROM ESTONIA: THE DIFFERENCE BETWEEN THE FUNDAMENTAL VALUE OF EQUITY UNDER DISTRIBUTED AND TRADITIONAL PROFIT TAXATION SYSTEMS." Business: Theory and Practice 19 (July 3, 2018): 146–56. http://dx.doi.org/10.3846/btp.2018.15.

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Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation. Under the Estonian system of corporate taxation, companies need not pay income tax on undistributed earnings, allowing them to postpone income tax liability indeterminately. This theoretical paper compares the relationship between a company’s equity value and taxation of profits under traditional (or classical) (TPT) and DPT systems. A TPT system is a system where th

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26

Chetty, Raj, and Emmanuel Saez. "Dividend and Corporate Taxation in an Agency Model of the Firm." American Economic Journal: Economic Policy 2, no. 3 (2010): 1–31. http://dx.doi.org/10.1257/pol.2.3.1.

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Recent evidence on the effect of dividend taxes on firm behavior is inconsistent with neoclassical theories of dividend and corporate taxation. We develop a simple agency model in which managers and shareholders have conflicting interests to explain the evidence. In this model, dividend taxation induces managers to undertake unproductive investments by retaining earnings, and creates a first-order deadweight cost. In contrast, corporate taxes do not distort the manager's payout decision and may only create second-order efficiency costs. Corporate income taxation may therefore be a more efficie

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27

Adejare, Adegbite Tajudeen. "Taxation and Transportation: Granger Causality Approach in Nigeria." Studia Universitatis „Vasile Goldis” Arad – Economics Series 31, no. 3 (2021): 1–20. http://dx.doi.org/10.2478/sues-2021-0011.

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Abstract This study gauges taxation's effect on transportation from 1981 to 2019 in Nigeria. This study further assesses the bearing of causality among Transportation, Corporate tax, Petroleum profit tax, Value added tax and Custom and Excise duties. Analytical tools such as VECM, Johanson Test for Cointegration, Vector Autoregression and granger causality Wald (GCW) test are adopted for analysis. Diagnosis tests such as the Lagrange-multiplier test, Jarque-Bera test and Eigenvalue stability condition are carried out to examine autocorrelation, stability and normality tests respectively. Outco

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28

Onji, Kazuki, and John P. Tang. "Taxes and the Choice of Organizational Form in Late Nineteenth Century Japan." Journal of Economic History 77, no. 2 (2017): 440–72. http://dx.doi.org/10.1017/s002205071700047x.

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How do changes to taxation policy affect the organizational choices of firms? Using historical firm data constructed from Japanese corporate genealogies, we examine the short-run impact of introducing a personal income tax (PIT) in 1887 on tax-motivated incorporation. Between 1880 and 1892, we find that the introduction of PIT increased the share of incorporated firms by more than 3 percentage points, indicating firms chose their organizational structure to avoid new taxation. Furthermore, our results suggest that a corporate income tax may have acted as a backstop to maintain revenue collecte

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29

Limberg, Stephen T., John R. Robison, and Michael S. Schadewald. "Financial strategies for minimizing corporate income taxes under Brazil's new global tax system." Revista de Administração de Empresas 37, no. 1 (1997): 41–52. http://dx.doi.org/10.1590/s0034-75901997000100005.

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In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus

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30

Anyaduba, John Obiora, and Praise Oghenefejiro Otulugbu. "Taxation and Income Inequality in Nigeria." Accounting and Finance Research 8, no. 3 (2019): 118. http://dx.doi.org/10.5430/afr.v8n3p118.

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The study examined taxation and income inequality (GINI), specifically, it determined the impact of Value Added Tax (VAT), Custom and Excise Duties (CED), Petroleum Profit Tax (PPT) and Company Income Tax (CIT) on GINI in Nigeria from the year 1990 to 2016. The Cointegration and Error Correction Models (ECMs) were used to analyze the data. Augmented Dickey Fuller unit root was used to test for stationarity. Data were sourced from the Central Bank of Nigerian statistical bulletin, Federal Inland Revenue Service and the National Bureau of Statistics. The result revealed that VAT, CED and PPT had

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31

Sinclair, Davidson, and Larry Li. "Taxation in a mixed economy: the case of China." Studies in Economics and Finance 34, no. 1 (2017): 49–61. http://dx.doi.org/10.1108/sef-08-2015-0183.

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Purpose The purpose of this paper is to investigate how Chinese firms’ ownership structure is related to their effective tax rate. The People’s Republic of China provides an interesting environment to examine the corporate income tax. Government has significant ownership stakes in the for-profit economy and state-owned enterprises (SOEs) are liable to the corporate income tax. This is very different to most other economies where SOE tends to dominate the not-for-profit economy and pays no corporate income tax. Government ownership also varies between the central government and local government

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32

Holst, Anna, and Anders Fuglsig Larsen. "Corporate taxation in Denmark and the international challenge." Nordic Tax Journal 2014, no. 2 (2014): 88–112. http://dx.doi.org/10.1515/ntaxj-2014-0020.

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Abstract We study the development in the Danish corporate income tax base and the corporate income tax revenue in the period from 1990 until present. Measured in per cent of GDP the CIT base has out-paced the revenue due to parallel CIT rate cuts and base broadening reforms. We seek to explain the development in the CIT base and discuss whether this is threatened by base erosion and profit shifting. Describing the development in the CIT tax base is a comprehensive and complex task and to pin-point one single cause is not possible. But it is possible to point to elements which have contributed

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33

Gresik, Thomas A. "The Taxing Task of Taxing Transnationals." Journal of Economic Literature 39, no. 3 (2001): 800–838. http://dx.doi.org/10.1257/jel.39.3.800.

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Financial and real investment flexibility, tax competition, and superior economic information by transnationals both create a rationale for corporate income taxation and limit the effectiveness of such taxation. While these factors have led to a variety of transnational tax policies, such as deferral, double taxation, apportionment, and trade rules, very few of these institutional features have been integrated into tax competition and agency models. In this paper, I show how the integration of investment flexibility, tax competition, and agency issues is crucial to our understanding of corpora

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34

Vietska, Olesia. "Harmonization of corporate income taxation in EU: experience for Ukraine." Economy of Industry 72, no. 4 (2015): 69–92. http://dx.doi.org/10.15407/econindustry2015.04.069.

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35

Gordon, Roger, and John D. Wilson. "An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment." Econometrica 54, no. 6 (1986): 1357. http://dx.doi.org/10.2307/1914303.

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36

Christensen, Kevin, Tom Neubig, and Robert Cline. "Total Corporate Taxation: "Hidden," Above-the-Line, Non-Income Taxes." National Tax Journal 54, no. 3 (2001): 495–506. http://dx.doi.org/10.17310/ntj.2001.3.05.

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37

Gordon, Roger H. "Taxation of Corporate Capital Income: Tax Revenues Versus Tax Distortions." Quarterly Journal of Economics 100, no. 1 (1985): 1. http://dx.doi.org/10.2307/1885733.

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38

Eichner, Thomas, and Marco Runkel. "Corporate income taxation of multinationals in a general equilibrium model." Journal of Public Economics 95, no. 7-8 (2011): 723–33. http://dx.doi.org/10.1016/j.jpubeco.2010.12.004.

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39

Gong, Di, Shiwei Hu, and Jenny E. Ligthart. "Does Corporate Income Taxation Affect Securitization? Evidence from OECD Banks." Journal of Financial Services Research 48, no. 3 (2015): 193–213. http://dx.doi.org/10.1007/s10693-014-0210-x.

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40

LEE, Yong Ju, and Tae Hwa YOON. "Effect of Corporate Retained Income Taxation System on Corporate Investment, Dividend and Wage Increase－Focusing on the Corporate Earnings Circulation Taxation System－." Journal of Taxation and Accounting 19, no. 6 (2018): 215–44. http://dx.doi.org/10.35850/kjta.19.6.09.

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41

ZIRGULIS, Aras, and Tadas ŠARAPOVAS. "IMPACT OF CORPORATE TAXATION ON UNEMPLOYMENT." Journal of Business Economics and Management 18, no. 3 (2017): 412–26. http://dx.doi.org/10.3846/16111699.2016.1278400.

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We study the effect of corporate taxation on unemployment utilizing a dynamic panel covering 41 countries over 11 years. The purpose of this article is to investigate how changes in the corporate income tax affect unemployment. We employ system general method of moments (GMM) due to peculiarities of the data set and the endogeneity issues present in the research problem. We find that a rise in the effective average corporate tax rate significantly increases unemployment levels, which directly contradicts past findings of some seminal authors. In addition, the present research supports findings

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42

Schmidt, Peter Koerver. "Corporate Taxation and the International Challenge." Nordic Tax Journal 2014, no. 2 (2014): 113–31. http://dx.doi.org/10.1515/ntaxj-2014-0021.

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Abstract It is argued th**at the higher degree of economic integration across borders and the international trend towards a reduction of corporate income tax rates have had a significant impact on the Danish corporate tax regime in recent years. Accordingly, during the last ten years the Danish statutory corporate tax rate has been lowered further, while several government actions at the same time have been taken in order to combat international tax avoidance and evasion. As a result, new anti-avoidance provisions have been introduced and some of the older anti-avoidance provisions have been t

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43

Husman, Andrei Ionut. "TAXATION AND ECONOMIC DEVELOPMENT IN THE FORMER COMMUNIST BLOC. A PANEL DATA APPROACH." Oradea Journal of Business and Economics 5, no. 2 (2020): 83–91. http://dx.doi.org/10.47535/1991ojbe114.

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Taxation and its implications are an increasingly debated topic since taxation is a very important tool for the governments of all countries in controlling public finances. At the same time, taxation regulates in one way or another the wealth of a country and, implicitly, of its citizens. In this sense, through this paper we aim to analyse the impact of taxation on economic growth felt by citizens, and our attention has been focused on EU Member States from the former Communist Bloc: Hungary, Poland, Romania, Slovakia and Slovenia. To measure the economic growth felt by the citizens, the best

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44

Raicevic, Bozidar, Brankica Gagic, and Danijel Pantic. "System and policy of public revenues in Serbia in the function of demographic policy: Possibilities and ranges - review." Stanovnistvo 38, no. 1-4 (2000): 93–117. http://dx.doi.org/10.2298/stnv0004093r.

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In this paper, possibilities of application of the system and policy of public revenues in Serbia have been analyzed. The basic finding is that these possibilities are fairly modest. Already for several years, modern system of direct taxation of personal income and property, corporate income, as well as, partly reformed system of sales tax has been in use, in Serbia. Significant opportunities for achievement of goals of the demographic policy exist in the proper implementation of the personal income tax, which has not been the case in practice. Potential solutions in the domain of the corporat

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45

윤지현. "Corporate Income Taxation vs. Partnership Taxation： How Should We Tax Various Types of Legal Entities?" Seoul Tax Law Review 14, no. 2 (2008): 7–67. http://dx.doi.org/10.16974/stlr.2008.14.2.001.

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46

Kantaukov, Mark, and Priit Sander. "Value in the eye of the beholder: a survey of valuation practices of Estonian financial professionals." Investment Management and Financial Innovations 13, no. 2 (2016): 157–72. http://dx.doi.org/10.21511/imfi.13(2-1).2016.04.

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This is the first empirical study related to the linkage between distributed profit taxation and company valuation. In this paper we present the results of a survey of Estonian valuation practitioners. The main purpose of this study is to clarify the valuation practices of Estonian analysts with emphasis on fundamental analysis-based valuation methods. We elucidate whether and how practitioners treat certain aspects of corporate income taxation when valuing Estonian companies, and how they adjust conventional models taking into account the peculiarities of the Estonian distributed profit taxat

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47

Miller, Karen C., J. Riley Shaw, and Tonya K. Flesher. "Taxation of Personal Use of Corporate Aircraft: Should Income Equal the Deduction?" ATA Journal of Legal Tax Research 5, no. 1 (2007): 99–115. http://dx.doi.org/10.2308/jltr.2007.5.1.99.

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Business growth and ease of mobility have played a significant role in the increasing use of corporate aircraft through the 21st century. Along with the increased use of corporate aircraft, personal use of corporate aircraft has also been on the rise. With this increased use, the tax treatment of the personal use of corporate aircraft has become much more visible and controversial. This paper tracks the changes in the law and focuses on the tax policy issues related to the equity in the reporting of income by the employee and the deduction claimed by the corporation. Specifically, this paper a

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48

Biettant, Rubiatto, Licke Bieattant, Liem Yan Sugondo, Eka Pujianthi, Prima Dedi Andrian, and Charlie Charlie. "Meningkatkan Kompetensi Perpajakan Bagi Guru-Guru Akuntansi SMK Di Wilayah Jakarta Timur." Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat 2, no. 2 (2020): 145–51. http://dx.doi.org/10.31334/jks.v2i2.737.

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Taxation as an indispensable science in society, taxation is the biggest revenue in Indonesia. The need for workers who understand taxation continues to increase both at the level of administrative and policy technicians. One of the main competencies in accounting is taxation, because taxation is inseparable from accounting. Accounting teachers must have good competence to be able to transfer their knowledge to students in their schools in an effort to produce graduates that are needed by industry. The tax training that can be delivered this time is about the corporate income tax and fiscal re

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49

Raicevic, Bozidar, Brankica Gagic, and Danijel Pantic. "System and tax policy and population policy." Stanovnistvo 36, no. 1-2 (1998): 81–104. http://dx.doi.org/10.2298/stnv9802081r.

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System and tax policy may be used for numerous purposes. That is, especially, the case with contemporary tax systems which are, among other features, based at the synthetic (global) taxation of the economic capacity of the natural persons. Besides the basic, fiscal, many other goals, may be reached through the taxation, including those which fall in the scope of the population policy. In this paper, modern tendencies have been analysed in achieving the goals of the population policy, which provide solutions in respect of the following tax instruments: personal income tax, corporate income tax,

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50

Fairfield, Tasha. "Business Power and Tax Reform: Taxing Income and Profits in Chile and Argentina." Latin American Politics and Society 52, no. 2 (2010): 37–71. http://dx.doi.org/10.1111/j.1548-2456.2010.00081.x.

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AbstractThis article examines efforts to increase taxation of highly concentrated, undertapped income and profits in Latin America in the aftermath of structural adjustment. Argentina has advanced further than Chile in two policy areas: corporate taxation, which taps firm-level profits; and tax agency access to bank information, which helps reduce income tax evasion. These outcomes are explained by drawing on the classic concepts of business instrumental power, which entails political actions, and structural power, which arises from investment decisions. In Chile, strong instrumental power rem

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