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Taxtation system in 21th century 21世纪的税收制度
Taxation eJournal Pub Date : 2021-10-24 DOI: 10.2139/ssrn.3948910
Dr. Iqbal Shaukat
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引用次数: 0
Intra-Industry Diffusion of Profit Shifting Strategies 利润转移策略的产业内扩散
Taxation eJournal Pub Date : 2021-03-02 DOI: 10.2139/ssrn.3796015
Baptiste Souillard
{"title":"Intra-Industry Diffusion of Profit Shifting Strategies","authors":"Baptiste Souillard","doi":"10.2139/ssrn.3796015","DOIUrl":"https://doi.org/10.2139/ssrn.3796015","url":null,"abstract":"Does tax knowledge spread across firms? This paper provides systematic evidence along these lines using data on US-listed firms' presence in tax havens and an event study. An enterprise is more likely to own a subsidiary in a specific tax haven once another enterprise operating in the same sector enters this tax haven. The inclusion of three-way fixed effects, the absence of pre-trends, and several robustness checks consolidate the results. Moreover, profit shifting spillovers vary over time, across sectors, and by tax haven. The findings suggest that firms replicate the tax avoidance schemes of their peers and carry policy implications.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132628362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
Bankruptcy, Taxes, and the Primacy of IRS Refund Offsets: Copley v. United States 破产、税收和美国国税局退税补偿的首要地位:Copley诉美国
Taxation eJournal Pub Date : 2021-01-01 DOI: 10.2139/SSRN.3762610
M. L. Drumbl
{"title":"Bankruptcy, Taxes, and the Primacy of IRS Refund Offsets: Copley v. United States","authors":"M. L. Drumbl","doi":"10.2139/SSRN.3762610","DOIUrl":"https://doi.org/10.2139/SSRN.3762610","url":null,"abstract":"Copley v. United States involved a question at the intersection of tax law and bankruptcy law: can a debtor invoke bankruptcy exemption rules to shield an anticipated income tax refund from offset by the Internal Revenue Service? When the Fourth Circuit Court of Appeals was presented with this question of first impression — a question that has divided bankruptcy courts in recent years — it held that the IRS right of offset prevails over the debtors’ right of exemption. \u0000 \u0000To date, Copley is the only circuit court opinion that rebuffs the so-called “majority view” on this question while also explicitly finding the income tax refund to be part of the bankruptcy estate. The stakes are significant for the IRS as a creditor, and this outcome underscores the primacy of tax offsets as a collection tool for the agency. As this essay describes, bankruptcy lawyers and tax lawyers alike need to be aware of this decision and the practical implications thereof so that they can advise debtors accordingly.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"75 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120867976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Cost of a 70 Percent Marginal Tax Rate 70%边际税率的成本
Taxation eJournal Pub Date : 2020-09-10 DOI: 10.2139/ssrn.3690549
Véronique de Rugy, J. Salmon
{"title":"The Cost of a 70 Percent Marginal Tax Rate","authors":"Véronique de Rugy, J. Salmon","doi":"10.2139/ssrn.3690549","DOIUrl":"https://doi.org/10.2139/ssrn.3690549","url":null,"abstract":"Proposals for raising the maximum statutory tax rate to 70 percent, with dual objectives of generating additional revenue for new spending and curtailing inequality, are gaining attention among both academics and media commentators. <br><br>While the idea might be superficially attractive, there is little reason to believe that a 70 percent marginal tax rate will generate greater revenue or help lower-income Americans — or that it will accomplish these goals with minimal effect on the economy. On the contrary, similar marginal tax increases in neighboring Canada in 2015 actually produced less revenue: high-income earners paid billions less owing to behavioral adjustment. Higher tax rates, broadly speaking, discourage people from acquiring skills that could increase income and discourage businesses from expanding. In addition, research on the effects of these tax rates shows they will lower wage growth for lower-income American workers. Comparisons to historic norms about tax rates ignore the past four decades of globalization and international tax changes. Lastly, in the context of new spending proposals, this tax change is neither sufficient nor desirable.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122022030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Value Creation Mythology 价值创造神话
Taxation eJournal Pub Date : 2020-07-14 DOI: 10.2139/ssrn.3711318
R. Collier
{"title":"The Value Creation Mythology","authors":"R. Collier","doi":"10.2139/ssrn.3711318","DOIUrl":"https://doi.org/10.2139/ssrn.3711318","url":null,"abstract":"The paper considers the meaning of \"value creation\" and explores whether it is a useful notion, either in explaining the existing income allocation rules or alternatively in providing a normative notion to aid the future development of the income allocation rules. The paper concludes that, for a variety of reasons, the notion of value creation is not helpful in either context.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129816362","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Alternatif Kebijakan Pajak Pertambahan Nilai atas Konsumsi atau Pemanfaatan Konten dan Jasa Digital dari Penyedia Luar Negeri (Alternative Policy of Value Added Tax Collection for Consumption of Digital Content and Services from Foreign Suppliers)
Taxation eJournal Pub Date : 2020-04-27 DOI: 10.52869/ST.V1I2.36
A. Miftahudin, Ferry Irawan
{"title":"Alternatif Kebijakan Pajak Pertambahan Nilai atas Konsumsi atau Pemanfaatan Konten dan Jasa Digital dari Penyedia Luar Negeri (Alternative Policy of Value Added Tax Collection for Consumption of Digital Content and Services from Foreign Suppliers)","authors":"A. Miftahudin, Ferry Irawan","doi":"10.52869/ST.V1I2.36","DOIUrl":"https://doi.org/10.52869/ST.V1I2.36","url":null,"abstract":"The increasing consumption of digital content and services in the era of globalization raises problems related to the collection of Value Added Tax (VAT) on cross-border transactions. One of the problems related to VAT according to the OECD in the BEPS Action Plan 1 is inequality between nonresident and resident tax payer which results in market distortions and substantially impacts on VAT revenue. Nowadays, the Directorate General of Taxes is difficult to supervise VAT on the consumption of digital content and services by consumers instead of Taxable Person. This research discusses supplier, intermediary, and customs collection and current implementation in Australia, Japan and India. This research is a qualitative research with a descriptive case study approach. Supplier and intermediary collection with a simplified registration and collection of VAT for nonresident providers can be a solution to the problems related to VAT on this kind of consumption by consumers.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129035235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
IRS Form 8840 – Closer Connection Exception Statement for Aliens 国税局表格8840 -外国人密切联系例外声明
Taxation eJournal Pub Date : 2019-12-23 DOI: 10.2139/ssrn.3514953
Frank Agostino, Jaeyoung Song
{"title":"IRS Form 8840 – Closer Connection Exception Statement for Aliens","authors":"Frank Agostino, Jaeyoung Song","doi":"10.2139/ssrn.3514953","DOIUrl":"https://doi.org/10.2139/ssrn.3514953","url":null,"abstract":"Aliens in the U.S. are subject to U.S. taxation if they stay long enough to be residents under I.R.C. § 7701(b)(3). Some aliens considered residents under I.R.C.§ 7701(b)(3) may be eligible for nonresident alien status by claiming a closer connection to a foreign country under I.R.C. § 7701(b)(3)(B) and filing IRS Form 8840, Closer Connection Exception Statement for Aliens (“IRS Form 8840”). This article summarizes IRS Form 8840.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124157513","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax Competition and Employment 税收、竞争与就业
Taxation eJournal Pub Date : 2019-12-12 DOI: 10.2139/ssrn.3485551
Stephen Glaeser, Marcel Olbert, Annika Werner
{"title":"Tax Competition and Employment","authors":"Stephen Glaeser, Marcel Olbert, Annika Werner","doi":"10.2139/ssrn.3485551","DOIUrl":"https://doi.org/10.2139/ssrn.3485551","url":null,"abstract":"\u0000 We examine how exposure to international tax competition affects domestic firms’ employment. Consistent with prior work, we find evidence that reductions in foreign tax rates affect the domestic competitive environment via increases in import competition and investment in foreign-owned subsidiaries. We posit that these changes in the domestic competitive environment can cause managers to reduce their firms’ employment levels. Consistent with our expectation, we find that relative decreases in foreign tax rates negatively affect total labor compensation at domestic firms ex ante exposed to import competition and competition from foreign-owned peers. The effect of exposure to tax competition is greater for firms more exposed to product-market competition and those that are less able to expand investment without also increasing employment levels. Taken together, our results suggest that foreign tax rate changes can affect managers’ domestic employment decisions by changing the domestic competitive environment.\u0000 JEL Classifications: E24; F14; F16; H23; H35.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127142297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Capital Gains Taxes and Trading Incentives 资本利得税和交易激励
Taxation eJournal Pub Date : 2015-10-03 DOI: 10.2139/ssrn.3507823
Mattia Landoni
{"title":"Capital Gains Taxes and Trading Incentives","authors":"Mattia Landoni","doi":"10.2139/ssrn.3507823","DOIUrl":"https://doi.org/10.2139/ssrn.3507823","url":null,"abstract":"Once all present and future tax consequences of a sale are included, the effective tax rate on capital gains and losses is almost always less than the statutory tax rate, and it is asset- and investor-specific. As demonstration, I compute the effective tax rates for taxable and tax-exempt bonds held by property-casualty insurers (0 to 10% versus 15 to 30%) and show empirically that because of the higher effective tax rate, property-casualty insurers are more reluctant to realize gains on tax-exempt bonds, compared to taxable bonds, even though all gains are taxed at a statutory rate of 35%.","PeriodicalId":145465,"journal":{"name":"Taxation eJournal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114992865","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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