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Taxing Corporate Income in the 21st Century

Editor

Listed:
  • Auerbach,Alan J.
  • Hines, Jr.,James R.
  • Slemrod,Joel

Abstract

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.

Suggested Citation

  • Auerbach,Alan J. & Hines, Jr.,James R. & Slemrod,Joel (ed.), 2007. "Taxing Corporate Income in the 21st Century," Cambridge Books, Cambridge University Press, number 9780521870221, December.
  • Handle: RePEc:cup:cbooks:9780521870221
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    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
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    Cited by:

    1. Masanori Orihara, "undated". "Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan," Discussion papers ron270, Policy Research Institute, Ministry of Finance Japan.
    2. Bouvatier, Vincent & Capelle-blancard, Gunther & Delatte, Anne-Laure, 2017. "Banks in Tax Havens: First Evidence based on Country-by-Country Reporting," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
    3. James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Commitment to Equity (CEQ) Working Paper Series 34, Tulane University, Department of Economics.
    4. repec:ces:ifodic:v:12:y:2015:i:4:p:19151966 is not listed on IDEAS
    5. Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
    6. Michel Aglietta & Virginie Coudert, 2016. "Trump and the Dollar in the Refection of History," Working Papers hal-01671414, HAL.
    7. Anne-Laure Delatte & Sébastien Jean, 2017. "Trade and Macro-Economic Issues for International Co-Ordinational in Tense Times," CEPII Policy Brief 2017-16, CEPII research center.
    8. Makoto Hasegawa & Jefrey L. Hoopes & Ryo Ishida & Joel Slemrod, 2013. "The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 571-608, September.
    9. Nils aus dem Moore, 2014. "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers 0534, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
    10. Epstein, Brendan & Mukherjee, Rahul & Ramnath, Shanthi, 2016. "Taxes and international risk sharing," Journal of International Economics, Elsevier, vol. 102(C), pages 310-326.
    11. Masanori Orihara, "undated". "Stock market listing and corporate policy: Evidence from reforms to Japanese corporate law," Discussion papers ron283, Policy Research Institute, Ministry of Finance Japan.
    12. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    13. repec:spr:etbull:v:3:y:2015:i:2:d:10.1007_s40505-014-0043-7 is not listed on IDEAS
    14. repec:taf:oaefxx:v:3:y:2015:i:1:p:1012435 is not listed on IDEAS
    15. Gene Amromin & Paul Harrison & Steven Sharpe, 2008. "How Did the 2003 Dividend Tax Cut Affect Stock Prices?," Financial Management, Financial Management Association International, vol. 37(4), pages 625-646, December.
    16. aus dem Moore, Nils, 2014. "Corporate Taxation and Investment: Evidence from the Belgian ACE Reform," Ruhr Economic Papers 534, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    17. Akcigit, Ufuk & Grigsby, John & Nicholas, Tom & Stantcheva, Stefanie, 2018. "Taxation and Innovation in the 20th Century," CEPR Discussion Papers 13167, C.E.P.R. Discussion Papers.
    18. James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
    19. repec:zbw:rwirep:0534 is not listed on IDEAS
    20. James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.

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