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Articles 1 - 6 of 6
Full-Text Articles in Taxation
Tax Payments And The Stock Market 'Crash', Anthony P. Curatola, Anthony J. Cataldo Ii, Arline Savage
Tax Payments And The Stock Market 'Crash', Anthony P. Curatola, Anthony J. Cataldo Ii, Arline Savage
Accounting Faculty Publications
No abstract provided.
An Investigation Into Whether A Link Exists Between Corporate Taxation And International Flows Of Direct Investment, Richard S. Simmons
An Investigation Into Whether A Link Exists Between Corporate Taxation And International Flows Of Direct Investment, Richard S. Simmons
Hong Kong Institute of Business Studies Working Paper Series
The question of whether a country’s corporate tax regime has a significant influence on the level of foreign direct investment into that country is an important consideration in the design of national tax policy. This is especially true today in view of the recent increase in the global mobility of capital and subsequent increase in the importance of FDI to nations’ economies. However, research to date on this question has so far yielded inconclusive results.
By obtaining evaluations from taxation experts of the various attributes of the tax systems of selected countries, this study constructs indices of corporate tax attractiveness …
Taxing E-Commerce, Anthony J. Cataldo Ii, Arline Savage, Anthony P. Curatola
Taxing E-Commerce, Anthony J. Cataldo Ii, Arline Savage, Anthony P. Curatola
Accounting Faculty Publications
No abstract provided.
Financial Information Resources For Special Librarians, Di Su
Financial Information Resources For Special Librarians, Di Su
Publications and Research
Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
E-Tax: Fundamental Tax Reform And The Transition To A Currency-Free Economy, Daniel S. Goldberg
Faculty Scholarship
No abstract provided.
Tax Reform And Automatic Stabilization, Thomas J. Kniesner, James P. Ziliak
Tax Reform And Automatic Stabilization, Thomas J. Kniesner, James P. Ziliak
Center for Policy Research
A fundamental property of a progressive income tax is that it provides implicit insurance against shocks to income by dampening the variability of disposable income and consumption. The Economic Recovery Tax Act of 1981 (ERTA) in combination with the Tax Reform Act of 1986 (TRA86) greatly reduced the number of marginal tax brackets and the maximum marginal rate, which limits the stabilizing effect of the tax system on household consumption when pre-tax income fluctuates. We examine the effect of the federal income tax reforms of the 1980s on the associated degree of automatic stabilization of consumption. The empirical framework derives …