Corporate Income Tax - Publications - Faculty & Research

27 Sep 2017
News

Will a Corporate Tax Holiday Give Workers Anything to Cheer?

22 Jun 2011
Working Paper Summaries

The Surprising Power of Age-Dependent Taxes

Keywords: by Matthew Weinzierl

21 Oct 2016
News

There's a big problem with Clinton's plan to raise taxes on corporations

1994
Chapter

International Experiences with Securities Transaction Taxes

By: K. A. Froot and J. Campbell

Keywords: Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Accounting; Borrowing and Debt; Financing and Loans; Interest Rates

Citation

16 Apr 2018
News

Tax Reform, Round One

20 Dec 2006
Op-Ed

Investors Hurt by Dual-Track Tax Reporting

developments. Imagine if you were allowed to represent your income on your tax forms and on your mortgage application differently. In a moment of weakness, you might portray your economic situation in two... View Details

Keywords: by Mihir Desai

Fast Answer

Taxes worldwide

Where can I find information on taxes worldwide? KPMG Tax Rates Online: Time series data by country from 2010 - present for Corporate View Details

Jul 2014
Report

International Tax Reform

Recent merger transactions highlight long-simmering problems in the U.S. corporate tax, particularly with respect to its international provisions. Desai's comments outline briefly the origins of these transactions, the range of... View Details

30 Apr 2007
Research & Ideas

All Eyes on Slovakia’s Flat Tax

it aim to do, and why can it be controversial? Vincent Dessain: A flat tax is as an income tax; it basically applies the same rate of tax to everyone and to each component of... View Details

Keywords: by Martha Lagace

09 Jul 2013
News

Competitiveness expert slams Obama tax plan

14 Dec 2010
Op-Ed

Tax US Companies to Spur Spending

Recent tax deal-making has relied on conventional instruments of fiscal stimulus. Yet, we live in unconventional times, and more novel approaches suited to the peculiarities of our current economy are required. In particular, the... View Details

Keywords: by Mihir A. Desai

31 Mar 2017
News

Institutional Ownership Spurs Tax Avoidance: Study

10 Jun 2018
Panel Discussion

Tax Exempt Lobbying: Corporate Philanthropy as a Tool for Political Influence

By: Lynn S. Paine

Citation

October 2011
Article

The Surprising Power of Age-Dependent Taxes

By: Matthew C. Weinzierl

This article provides a new, empirically driven application of the dynamic Mirrleesian framework by studying a feasible and potentially powerful tax reform: age-dependent labor income taxation. I show analytically how age dependence improves policy on both the... View Details

Keywords: Taxation; Policy; Age; Income; Mathematical Methods; Welfare; United States

Citation

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15 Sep 2016
News

US 'tangled up' in tax structure

06 Dec 2017
News

Largest Mass. Companies Are Mostly Silent On GOP Tax Plans

Jul 2012
Article

A Better Way to Tax U.S. Businesses

The U.S. corporate tax code is broken. High rates and perverse incentives drive capital away from the corporate sector and toward other uses and countries. This is bad news for... View Details

24 Apr 2014
News

Revamping the corporate tax code could improve America’s competitiveness and living standards

The US corporate tax code is impeding the nation’s ability to compete in the worldwide economy, according to Mihir A. Desai (MBA 1993, PhD 1998), the Mizuho Financial Group Professor of Finance. Desai has... View Details

06 Feb 2013
What Do You Think?

Is ‘Conscious Capitalism’ an Antidote to Income Inequality?

foster income inequality That being said, the collective corporate hierarchy (needs to) make the long needed effort to voluntarily minimize the gross inequality that now exists." Desiree Halse, after quoting... View Details

Keywords: by James Heskett