scholarly journals The Taxing Task of Taxing Transnationals

2001 ◽  
Vol 39 (3) ◽  
pp. 800-838 ◽  
Author(s):  
Thomas A Gresik
Keyword(s):  
Tax Competition ◽  
Income Taxation ◽  
Tax Policies ◽  
Corporate Tax ◽  
Double Taxation ◽  
Corporate Income Taxation ◽  
Economic Information ◽  
Agency Issues ◽  
Institutional Features ◽  
Real Investment

Financial and real investment flexibility, tax competition, and superior economic information by transnationals both create a rationale for corporate income taxation and limit the effectiveness of such taxation. While these factors have led to a variety of transnational tax policies, such as deferral, double taxation, apportionment, and trade rules, very few of these institutional features have been integrated into tax competition and agency models. In this paper, I show how the integration of investment flexibility, tax competition, and agency issues is crucial to our understanding of corporate tax policies.

scholarly journals What can VAT Statistics Tell Politicians? (with a Focus on EAEU Data)

2016 ◽  
Vol 9 (2) ◽  
pp. 239-269 ◽  
Author(s):  
Vladimir Tyutyuryukov
Keyword(s):  
Tax Competition ◽  
Feedback Mechanism ◽  
Tax Policies ◽  
Signal Function ◽  
Eurasian Economic Union ◽  
Course Of Action ◽  
Economic Union ◽  
Tax Benefits ◽  
Tax Loss

Abstract While policymakers use taxes for the regulation of the economy, tax authorities constantly monitor the amount of revenues from different taxes, and sometimes the tax benefits in use. However, the author believes that policymakers neglect the feedback mechanism, offered by the tax statistics – the signal function of the taxes. The author shows, on the example of tax policies and VAT statistics, how these outline the trends in the development of the Eurasian Economic Union – signs of tax competition, dependence on import and tax loss due to policy gap. The paper further suggests the possible course of action for the policymakers.

scholarly journals PAJAK BERGANDA SECARA EKONOMIS ATAS PENGHASILAN DIVIDEN DI INDONESIA DAN ALTERNATIF PENYELESAIANNYA

2019 ◽  
Vol 2 (1) ◽  
pp. 68-76
Author(s):  
Primandita Fitriandi
Keyword(s):  
Tax Policies ◽  
Case Study Approach ◽  
Double Taxation ◽  
Tax System ◽  
Study Approach ◽  
Stock Investment ◽  
Corporate Level

The taxation on income from dividend causes economic double taxation. This happens when profits at the corporate level are taxed and when distributed in the form of dividends to shareholders taxed again. Indonesia still uses a classiccal tax system that allows this double taxation phenomenon. This research was conducted qualitatively with a case study approach to obtain alternative tax policies on income from dividends. The results demonstrated that several countries have left this system and switched to the dividend exemption tax system or a reduction in tariffs. Therefore, these alternatives can be applied in Indonesia to support a better stock investment climate.Pengenaan pajak pada penghasilan dari dividen menimbulkan pajak berganda secara ekonomis. Hal ini terjadi ketika laba di level perseroan dikenakan pajak dan ketika dibagikan dalam bentuk dividen kepada pemegang saham dikenakan pajak lagi. Indonesia masih menggunakan sistem klasik yang memungkinkan terjadinya fenomena pajak berganda ini. Penelitian ini dilakukan secara kualitatif dengan pendekatan studi kasus untuk mendapatkan alternatif kebijakan pajak atas penghasilan dari dividen. Hasil penelitian menunjukkan bahwa sebagian negara sudah meninggalkan sistem ini dan beralih ke sistem pengecualian dividen sebagai objek pajak atau penurunan tarif. Oleh karena itu, alternatif tersebut bisa diterapkan di Indonesia untuk mendukung iklim investasi saham yang lebih baik.

scholarly journals An Empirical Analysis Of The Impact Of Tax Rates On Subchapter S Elections

2011 ◽  
Vol 11 (2) ◽  
pp. 84
Author(s):  
Linda Burilovich
Keyword(s):  
Small Businesses ◽  
Tax Rates ◽  
Corporate Tax ◽  
Double Taxation ◽  
Trade Off ◽  
Taxable Income ◽  
Corporate Form ◽  
Empirical Tests ◽  
The Impact ◽  
Loss Firms

Selecting the appropriate form of organization may be a difficult choice for a small business firm. The corporate form offers legal liability but imposes double taxation. The choice often becomes a trade-off between the nontax benefits of incorporating and the costs of double taxation. Certain small businesses qualify to make an election under Subchapter S of the tax code which allows them to operate as a corporation, but avoid the corporate tax by passing through taxable income or loss to shareholders. These firms are known as S corporations. This article examines the impact of personal and corporate tax rates on the propensity for small businesses to elect to operate as S corporations. The behavior of gain and loss firms is analyzed separately. Empirical tests suggest that tax rates do have a significant and sometimes surprising impact on this choice. These findings have significance for policymakers in attempting to reduce the costs of taxes to new firms which may be inhibited from entering the market due to the impact of double taxation.

Sign in / Sign up

Export Citation Format

Share Document