The Role of the Corporate Tax
Author:   Roger Gordon (University of California, San Diego) ,  Sarada (University of Wisconsin, Madison)
Publisher:   Cambridge University Press
ISBN:  

9781108747998


Pages:   75
Publication Date:   15 August 2019
Format:   Paperback
Availability:   Manufactured on demand   Availability explained
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The Role of the Corporate Tax


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Overview

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.

Full Product Details

Author:   Roger Gordon (University of California, San Diego) ,  Sarada (University of Wisconsin, Madison)
Publisher:   Cambridge University Press
Imprint:   Cambridge University Press
Dimensions:   Width: 15.30cm , Height: 0.50cm , Length: 21.00cm
Weight:   0.150kg
ISBN:  

9781108747998


ISBN 10:   110874799
Pages:   75
Publication Date:   15 August 2019
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Table of Contents

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.

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