ENGLISH

Taxing Corporate Income in the 21st Century

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

Book information

Publisher
Cambridge University Press
Year
2007
ISBN
9780511286520, 9780521870221, 0521870224
Open Library ID
OL10437855M
Language
english
Format
PDF
Filesize
3 MB (2654272 bytes)
Edition
1
Pages
424\424
Topic
Business
Library
avaxhome.ws
Scanned
yes
Time added
2010-05-31 15:29:46

Description

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 state-of-the-art 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.

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