The Resource Corporate tax aggressiveness - recent history and policy options

Corporate tax aggressiveness - recent history and policy options

Label
Corporate tax aggressiveness - recent history and policy options
Title
Corporate tax aggressiveness - recent history and policy options
Creator
Subject
Language
eng
Summary
This paper examines corporate tax aggressiveness from the 1990s to 2014. The paper also discusses various public indicia of corporate tax aggressiveness and analyses selected data from 21 public companies. Finally, the paper discusses several policy options for further reducing corporate tax aggressiveness, including: (1) improvements to the IRS whistleblower program, (2) increased transparency, and (3) changes to the penalty structure surrounding aggressive tax positions
Citation source
In: National tax journal. - Washington. - Vol. 67 (2014),
http://library.link/vocab/creatorName
Harvey, J.R. (Jr.)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • income shifting
  • tax planning
  • anti-avoidance
  • penalties
Label
Corporate tax aggressiveness - recent history and policy options
Instantiates
Publication
Label
Corporate tax aggressiveness - recent history and policy options
Publication

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