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The international agreement on a corporate minimum tax is a milestone in global corporate tax arrangements. The minimum tax disturbs the equivalence between otherwise equivalent forms of efficient economic rent taxation: cash-flow tax and allowance for corporate equity. The marginal effective tax rate initially declines as the statutory tax rate rises, reaching zero where the minimum tax is inapplicable, and increases thereafter. This kink occurs at a lower statutory rate under cash-flow taxation. We relax the assumption of full loss offset; provide a routine for computing effective rates under different designs; and discuss policy implications of the minimum tax.
Allowance for corporate equity --- Average effective tax rate --- Business Taxes and Subsidies --- Cash-flow tax --- Corporate & business tax --- Corporate income tax --- Corporate Taxation --- Corporations --- Currency crises --- Economic & financial crises & disasters --- Economics of specific sectors --- Economics --- Economics: General --- Efficiency --- Informal sector --- International Business --- Macroeconomics --- Marginal effective tax rate --- Multinational Firms --- Optimal Taxation --- Public finance & taxation --- Tax administration and procedure --- Tax policy --- Taxation --- Taxation, Subsidies, and Revenue: General --- Taxes
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Aide à remplir la déclaration à l'impôt des personnes physiques 2008 (revenus de 2007). Calculez vous-même vos impôts au vu des tout derniers éléments et barèmes
declaration
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impot des personnes physiques
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belgique
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BE / Belgium - België - Belgique
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336.212.4
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058 <493>
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336.2
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336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief
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336.2 Belastingsakkoorden. Belastingswezen
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Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief
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Belastingsakkoorden. Belastingswezen
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058 <493> Jaarboeken. Adresboeken--
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