Taxing Corporate Income in the 21st Century
AUD$71.95 inc GST
- Editors:
- Alan J. Auerbach, University of California, Berkeley
- James R. Hines, Jr., University of Michigan, Ann Arbor
- Joel Slemrod, University of Michigan, Ann Arbor
- Date Published: November 2012
- availability: Available
- format: Paperback
- isbn: 9781107411517
AUD$
71.95
inc GST
Paperback
Other available formats:
Hardback, eBook
Looking for an inspection copy?
Please email [email protected] to enquire about an inspection copy of this book
-
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.
Read more- Accessible collection on the advantages and disadvantages of taxing corporations on their income; US-focused
- Contributors, including the co-editors, are internationally known
- For audiences in law, political science, and business as well as finance and economics
Customer reviews
Not yet reviewed
Be the first to review
Review was not posted due to profanity
×Product details
- Date Published: November 2012
- format: Paperback
- isbn: 9781107411517
- length: 424 pages
- dimensions: 229 x 152 x 23 mm
- weight: 0.62kg
- availability: Available
Table of Contents
Contributors
Preface
1. The effect 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
Comments Gustavo Grullon
Comments Douglas J. Skinner
2. Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms Stephen R. Bond, Michael P. Devereux and Alexander Klemm
Comments Roger Gordon
Comments James Poterba
3. The 2003 dividend tax cuts and the value of the firm: an event study Alan J. Auerbach and Kevin A. Hassett
Comments William G. Gale
Comments George R. Zodrow
4. How elastic is the corporate income tax base? Jonathan Gruber and Joshua Rauh
Comments Jane Gravelle
Comments Casey B. Mulligan
5. An empirical examination of corporate tax noncompliance Michelle Hanlon, Lillian Mills and Joel Slemrod
Comments Joseph Bankman
Comments Brian Erard
6. On the extent, growth, and efficiency consequences of state business tax planning Donald Bruce, John Deskins and William F. Fox
Comments William M. Gentry
Comments Charles E. McLure, Jr
7. Corporate taxation and international competition James R. Hines Jr
Comments Jack M. Mintz
Comments John Douglas Wilson
8. The changing role of auditors in corporate tax planning Edward L. Maydew and Douglas A. Shackelford
Comments Steven N. Kaplan
Comments Richard Sansing
9. Taxation and the evolution of aggregate corporate ownership concentration Mihir A. Desai, Dhammika Dharmapala and Winnie Fung
Comments Jeffrey R. Brown
Comments Jeff Strnad
Index.
Sorry, this resource is locked
Please register or sign in to request access. If you are having problems accessing these resources please email [email protected]
Register Sign in» Proceed
You are now leaving the Cambridge University Press website. Your eBook purchase and download will be completed by our partner www.ebooks.com. Please see the permission section of the www.ebooks.com catalogue page for details of the print & copy limits on our eBooks.
Continue ×Are you sure you want to delete your account?
This cannot be undone.
Thank you for your feedback which will help us improve our service.
If you requested a response, we will make sure to get back to you shortly.
×