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A Destination-Based Allowance for Corporate Equity

2018-11-08 Business & Economics
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Release : 2018-11-08
Genre : Business & Economics
Kind : eBook
Book Rating : 904/5 ( reviews)

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Book Synopsis A Destination-Based Allowance for Corporate Equity by : Shafik Hebous

Download or read book A Destination-Based Allowance for Corporate Equity written by Shafik Hebous. This book was released on 2018-11-08. Available in PDF, EPUB and Kindle. Book excerpt: Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for Corporate Equity (DBACE) and Allowance for Corporate Capital (DBACC). It describes adjustments that are required to turn an origin into a destination-based versions of these taxes. These include adjustments to capital and equity, which are additional to the border adjustments needed under a DBCFT. The paper finds that the DBACC and DBACE reduce profit shifting and tax competition, but cannot fully eliminate them, with the DBACE more sensitve than the DBACC. Overall, given the potential major political cost of switching from an origin to a destination-based tax system, we conclude that advantages of the DBCFT are likely to outweigh the transitional advantages of the DBACE/DBACC.

Allowance for Shareholder Equity

2007
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Release : 2007
Genre :
Kind : eBook
Book Rating : /5 ( reviews)

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Book Synopsis Allowance for Shareholder Equity by : Deborah Knirsch

Download or read book Allowance for Shareholder Equity written by Deborah Knirsch. This book was released on 2007. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax

2007-11-13
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Release : 2007-11-13
Genre :
Kind : eBook
Book Rating : 124/5 ( reviews)

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Book Synopsis OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax by : OECD

Download or read book OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax written by OECD. This book was released on 2007-11-13. Available in PDF, EPUB and Kindle. Book excerpt: Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.

Allowance for Shareholder Equity - Implementing a Neutral Corporate Income Tax in the European Union

2007
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Release : 2007
Genre :
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Book Rating : /5 ( reviews)

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Book Synopsis Allowance for Shareholder Equity - Implementing a Neutral Corporate Income Tax in the European Union by :

Download or read book Allowance for Shareholder Equity - Implementing a Neutral Corporate Income Tax in the European Union written by . This book was released on 2007. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Policy, Leverage and Macroeconomic Stability

2016-12-10 Business & Economics
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Release : 2016-12-10
Genre : Business & Economics
Kind : eBook
Book Rating : 204/5 ( reviews)

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Book Synopsis Tax Policy, Leverage and Macroeconomic Stability by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Tax Policy, Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept.. This book was released on 2016-12-10. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.

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