Cantitate/Preț
Produs

The Role of the Corporate Tax: Elements in Public Economics

Autor Roger Gordon, Sarada
en Limba Engleză Paperback – 14 aug 2019
Existing corporate taxes distort many aspects of firm behavior. To the extent that the corporate tax rate is lower than personal tax rates, taxes favor corporate activity, and favor retaining earnings rather than paying earnings out to employees and investors. Multinationals can even avoid these taxes by shifting income into tax havens. Given the ease with which multinationals can evade tax, the existing income tax structure faces major pressures, as reflected in average statutory corporate tax rates halving in recent decades. The Element speculates on alternative tax structures that will avoid these problems.
Citește tot Restrânge

Din seria Elements in Public Economics

Preț: 14338 lei

Nou

Puncte Express: 215

Preț estimativ în valută:
2744 2847$ 2293£

Carte tipărită la comandă

Livrare economică 17-31 martie

Preluare comenzi: 021 569.72.76

Specificații

ISBN-13: 9781108747998
ISBN-10: 110874799X
Pagini: 75
Dimensiuni: 153 x 210 x 5 mm
Greutate: 0.13 kg
Editura: Cambridge University Press
Colecția Cambridge University Press
Seria Elements in Public Economics

Locul publicării:Cambridge, United Kingdom

Cuprins

1. Effects of taxes on corporate behavior; 2. Optimal corporate tax structure; 3. Possible alternatives; 4. Omissions from the theory; 5. Optimal tax policy given the presence of market failures; 6. Summary; Appendix A – dividends as a signal of longer-run cash flow.

Descriere

Offers alternative corporate tax structures to avoid the problems faced by current systems.