The Consolidated Tax Return
Title | The Consolidated Tax Return PDF eBook |
Author | Jack Crestol |
Publisher | Warren Gorham & Lamont |
Pages | 1056 |
Release | 1993-01-01 |
Genre | Corporations |
ISBN | 9780791316290 |
The Taxation of Corporate Groups Under Consolidation
Title | The Taxation of Corporate Groups Under Consolidation PDF eBook |
Author | Antony Ting |
Publisher | Cambridge University Press |
Pages | 339 |
Release | 2013 |
Genre | Business & Economics |
ISBN | 1107033497 |
Antony Ting presents the first comprehensive comparative study of the tax consolidation regimes adopted in eight countries.
Practical Guide to Consolidated Returns
Title | Practical Guide to Consolidated Returns PDF eBook |
Author | James C. Warner |
Publisher | CCH |
Pages | 242 |
Release | 2007-02 |
Genre | Business & Economics |
ISBN | 9780808016151 |
Thsi book provides the expert, practical analysis you need to navigate your way through the complex consolidated returns maze.
Consolidated Tax Returns
Title | Consolidated Tax Returns PDF eBook |
Author | Fred W. Peel |
Publisher | |
Pages | 448 |
Release | 1959 |
Genre | Corporations |
ISBN |
Consolidated Tax Return
Title | Consolidated Tax Return PDF eBook |
Author | Jack Crestol |
Publisher | Warren Gorham & Lamont |
Pages | 1034 |
Release | 1988 |
Genre | Business & Economics |
ISBN |
Political Costs of Tax-Based Consolidations
Title | Political Costs of Tax-Based Consolidations PDF eBook |
Author | Chuling Chen |
Publisher | International Monetary Fund |
Pages | 31 |
Release | 2019-12-27 |
Genre | Business & Economics |
ISBN | 1513525336 |
This paper studies the impact of tax-based consolidations on reelection outcomes. Using a granular database of tax-based consolidations for a panel of 10 OECD countries over the last 40 years, we find that tax reforms are politically costly but some reforms are costlier than others. Measures aimed primarily at reducing existing deficits and debt are costlier than tax consolidation policies for improving long-term growth prospects. Electoral costs are particularly high for broad-based indirect tax and corporate tax reforms. Voters tend to penalize governments less if tax consolidations are announced early in the government’s term or if the government has a strong political mandate. Favorable economic conditions increase public support for tax-based consolidations. Personal income tax reforms are electorally salient if the reforms are frontloaded, announced during recessions, and in less progressive tax systems.
Tax Consolidation
Title | Tax Consolidation PDF eBook |
Author | |
Publisher | |
Pages | 255 |
Release | 2020 |
Genre | |
ISBN | 9789389176346 |