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Keywords:Corporations - Taxation 

Report
Corporate leverage and taxes in the U.S. economy

Research Paper , Paper 9023

Journal Article
The taxation of banks: particular privileges or objectionable burdens?

New England Economic Review , Issue May , Pages 3-18

Journal Article
Will new business tax dull Texas' competitive edge?

In today's global economy, high corporate tax rates are more harmful than ever because it has become easier for mobile productive resources to cross borders in search of more favorable business climates. ; Nations seem quite aware of this. The European Union's corporate tax rates have fallen by a third over the past decade, with five member states making cuts in 2006 alone. Asian nations, too, have responded to global competition by reducing the tax bite on business. In fact, all members of the Organization for Economic Cooperation and Development impose lower corporate tax rates than they ...
Southwest Economy , Issue Mar , Pages 3-6

Journal Article
Tax reform and investment: blessing or curse?

Review , Issue Jun , Pages 23-33

Journal Article
Lessons from federal reform of business taxes

New England Economic Review , Issue Nov , Pages 9-25

Journal Article
Why are corporations holding so much cash?

U.S. corporations are holding record-high amounts of cash. One reason has to do with taxes?both the uncertainty about future taxes and the reality of today?s tax rules. The second reason has to do with the rise of research and development; because of its uncertain nature, this sort of work requires access to high levels of cash.
The Regional Economist , Issue Jan

Journal Article
State-local business taxation and the benefits principle

This article advances the proposition that general business taxation should be structured to recover the costs of public services rendered to the business community. Estimates of one possible form of such a tax structure are offered for states of the Seventh District and for other U.S. regions.
Economic Perspectives , Volume 20 , Issue Jan

Journal Article
Structuring corporate taxes for a more productive economy

Business Review , Issue Jan/Feb , Pages 11-19

Working Paper
How did the 2003 dividend tax cut affect stock prices and corporate payout policy?

We examine the effects of the 2003 dividend tax cut on U.S. stock prices and corporate payout policies. First, using an event-study methodology, we compare the performance of U.S. stocks to that of other securities that should not have benefited from the tax change. We find that U.S. large-cap and small-cap indexes do not outperform their European counterparts, nor REIT stocks, over the event windows, suggesting little if any aggregate stock market effect from the tax change. In cross-sectional analysis, high-dividend stocks outperformed low-dividend stocks by a few percentage points over the ...
Finance and Economics Discussion Series , Paper 2005-57

Journal Article
Integrating business and personal income taxes

An examination of the problems surrounding the current corporate tax system, including a detailed look at several reform proposals from the Treasury Department.
Economic Commentary , Issue Oct

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