Modelling corporation tax revenue
pt. 1. Introduction. 1. Introduction and outline -- pt. 2. Corporate profits and tax revenue. 2. The revenue elasticity. 3. Tax loss asymmetries. 4. Taxes and income shifting -- pt. 3. A simulation model. 5. The distribution of profits. 6. Modelling deductions -- pt. 4. Corporate tax simulations. 7....
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Other Authors: | |
Format: | eBook |
Language: | English |
Published: |
Cheltenham
Edward Elgar
c2010
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Online Access: | |
Collection: | Edward Elgar eBook Archive - Collection details see MPG.ReNa |
Summary: | pt. 1. Introduction. 1. Introduction and outline -- pt. 2. Corporate profits and tax revenue. 2. The revenue elasticity. 3. Tax loss asymmetries. 4. Taxes and income shifting -- pt. 3. A simulation model. 5. The distribution of profits. 6. Modelling deductions -- pt. 4. Corporate tax simulations. 7. Revenue elasticity simulations. 8. Tax response simulations -- pt. 4. Conclusions. 9. Conclusions Modelling Corporation Tax Revenue examines the revenue growth properties of corporate income taxes and how firms respond to changes in corporation tax. It provides a companion volume to the authors’ Modelling Tax Revenue Growth, which explores the revenue growth and behavioural response properties of income and consumption taxes |
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Physical Description: | xiii, 267 p ill |
ISBN: | 9781848447653 1848447655 9781849804974 |