The Resource Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice

Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice

Label
Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
Title
Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
Creator
Subject
Language
eng
Summary
Related to the international trend of jurisdictions to reduce their corporate tax rates, which is often justified on the basis that these cuts will lead to improved efficiency and integrity outcomes, this article explores whether it is more efficient to implement corporate tax cuts or an alternative reform such as an economic rent tax which may better achieve the tax policy goals of efficiency and integrity. The research analyses the behavioural responses of a tax-minimising multinational enterprise to both existing and proposed tax regimes and compares efficiency and integrity outcomes upon implementing corporate tax cuts
Citation source
In: eJournal of Tax Research. - Sydney. - Vol. 16 (2018), no. 1 ; p. 201-235
http://library.link/vocab/creatorName
Kayis-Kumar, A
Geographic coverage
  • International
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • fiscal neutrality
  • allowance for corporate equity
  • aggressive tax planning
  • profit shifting
  • tax competition
  • base erosion
  • intercompany transaction
  • thin capitalization
  • withholding tax
  • foreign tax credit
Label
Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
Instantiates
Publication
Label
Implementing corporate tax cuts at the expense of neutrality? A legal and optimisation analysis of fundamental reform in practice
Publication

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