After 35 years without significant changes to the federal tax code in the united states, tax reform is back on the legislative agenda both the congressional republican delegation (the house gop) and the trump administration (the administration) have released draft proposals for tax reform and both focus heavily on reform. The journal is dedicated to disseminating a wide variety of tax knowledge and to fulfill this responsibility, the journal considers research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics 2013 to present access is abstract only national tax association proceedings. Taxation and development: what have we learned from fifty years of research richard m bird 1 summary this paper considers how economic thinking about taxation in developing countries has changed over the last half century it suggests that three different 'models' of development taxation may be discerned over. International taxation - tax research paper 1 kesha haley july 14, 2009 acct 8570 international taxation tax research project in the may 4, 2009 press release by president obama, the administration revealed its plan for international tax reform the need for reform comes out of the fact that, due to. Making a valuable contribution to the understanding and improvement of australia's taxation system, the atrf commissions research, organises conferences and seminars and subsequently publishes numerous papers and articles, the foundation is instrumental in building an intellectual reservoir of tax reform proposals.
Ssrn hosts research paper series (rps) for academic and other research organizations to view all papers currently included in a listed rps ejournal click on the rps ejournal title below you can subscribe to distributing rps ejournals (which are noted by subscribe_fee ) that include papers classified in the topics. This paper offers evidence of potential issues with the current united states system of taxation on foreign corporate profits a reduction in the us tax rate and the move to a territorial tax system from a worldwide system could better align economic growth with growth in corporate profits by encouraging firms to invest. The part on readings in empirical tax research consists of structured discussions of a selection of empirical research papers in taxation the corresponding reading list can include both published papers and current working papers the reading list is attached below each individual class in this part will consist of a. The implementation of oecd/g20 beps package in china main paper dr xu diheng, research fellow, smu-ta centre for excellence in taxation related parties as used in transfer pricing abstract ms yong sing yuan, tax director, inland revenue authority of singapore ms jow lee ying, senior lecturer, nanyang.
This paper comprehensively reviews the accounting for income taxes (afit) it begins by identifying four distinctive aspects of afit and briefly covering the ru. Taxation research as economic research paper number 01/07 simon james university of exeter simon james, school of business and economics, university of exeter, streatham court, rennes drive, exeter, ex4 4pu, united kingdom email: [email protected] acknowledgements the author is grateful for.
Abstract/resumé tax and economic growth this paper investigates the design of tax structures to promote economic growth it suggests a “tax and growth” ranking of taxes tax subsidies for one us$ of research and development in oecd countries (2007) 12 taxes affect the determinants of. Abstract taxation practice represents a significant part of what may be classed as accounting practice in contrast, taxation research represents a very small part of the accounting research fi eld this paper documents the scale and scope of tax research done in an accounting context in eighteen european and north. Authorities found that about 90%–95% of the individuals on the hsbc list were evading taxes the second leak used in this research is what is known as the “ panama papers” this leak revealed the identity of the shareholders of the shell companies created by the panamanian law firm mossack fonseca.
Steve mnuchin is going to great lengths to have you believe that a corporate tax cut is actually for you — it's not. The authors thank fernando saltiel, bryant renaud, and aaron krupkin for research assistance and leonard burman, douglas hamilton, diane lim donald marron, eric toder, and this paper examines how changes to the individual income tax affect long-term economic growth the structure and financing of a tax.
July 2010 survey aspects of this literature generally speaking, this research finds adverse effects of corporate income taxes on investment, although studies offer different estimates of magnitudes in this paper, we present new cross- country evidence for the effects of corporate taxes on investment and entrepreneurship. Research in accounting for income taxes john graham, jana raedy, and douglas shackelford nber working paper no 15665 january 2010 jel no h25,m41,m48 abstract this paper comprehensively reviews accounting for income taxes (afit) the first half provides background and a primer on afit. Taxes in a changing economic, regulatory, and fiscal environment tax harmonization discussion: each accepted paper will be discussed by another conference participant, giving participants the unique opportunity to receive thorough and individual feedback on their research project.