European University Institute Library

Taxing corporate income in the 21st century, Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod

eng

index present

non fiction

Taxing corporate income in the 21st century

electronic resource

dictionaries

170079054

Alan J. Auerbach, James R. Hines, Jr., Joel Slemrod

Cambridge Social Sciences eBooks

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.--, Provided by publisher

The effects of taxes on market responses to dividend announcements and payments : what can we learn from the 2003 dividend tax cut? / Raj Chetty, Joseph Rosenberg, and Emmanuel Saez -- Dissecting dividend decisions : some clues about the effects of dividend taxation from recent UK reforms / Stephen R. Bond, Michael P. Devereux, and Alexander Klemm -- The 2003 dividend tax cuts and the value of the firm : an event study / Alan J. Auerbach and Kevin A. Hassett -- How elastic is the corporate income tax base? / Jonathan Gruber and Joshua Rauh -- An empirical examination of corporate tax noncompliance / Michelle Hanlon, Lillian Mills, and Joel Slemrod -- On the extent, growth, and efficiency consequences of state business tax planning / Donald Bruce, John Deskins, and William F. Fox -- Corporate taxation and international competition / James R. Hines Jr. -- The changing role of auditors in corporate tax planning / Edward L. Maydew and Douglas A. Shackelford -- Taxation and the evolution of aggregate corporate ownership concentration / Mihir A. Desai, Dhammika Dharmapala, and Winnie Fung