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Books > Business & Economics > Finance & accounting > Finance > Corporate finance
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Taxing Corporate Income in the 21st Century (Hardcover)
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Taxing Corporate Income in the 21st Century (Hardcover)
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This book was first published in 2007. Most countries levy taxes on
corporations, but the impact - and therefore the wisdom - of such
taxes is highly controversial among economists. Does the burden of
these taxes fall on wealthy shareowners, or is it passed along to
those who work for, or buy the products of, corporations? Can a
country with high corporate taxes remain competitive in the global
economy? This book features research by leading economists and
accountants that sheds light on these and related questions,
including how taxes affect corporate dividend policy, stock market
value, avoidance, and evasion. The studies promise to inform both
future tax policy and regulatory policy, especially in light of the
Sarbanes-Oxley Act and other actions by the Securities and Exchange
Commission that are having profound effects on the market for tax
planning and auditing in the wake of the well-publicized accounting
scandals in Enron and WorldCom.
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