Profit Management Affected by Tax Planning, Determined Taxes and Company Size

Meta-analysis (systematic review) of profit management antecedents and explaining the effect of company size adjuster

The purpose of the present study is to meta-analyze (systematic review) of profit management antecedents and explain the moderating effect of company size. The statistical population of the article is 100 articles and dissertations published during the years 1387 to 1398. Based on the research method, 48 studies were reviewed as the final sample. The present study was done by meta-analysis usin...

Tax Competition in a Simple Model with Heterogeneous Firms: How Larger Markets Reduce Profit Taxes

An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international investment would yield the opposite conclusion. We offer an explanation for these stylized facts by setting up...

Labor Taxes, Productivity and Tax Competition

Why are taxes higher in Europe than in the US? We propose that it stems from lesser competition across jurisdictions within Europe. We embed self-interested governments and tax competition into a standard neoclassical growth model with public goods. While greater jurisdictional competition reduces taxes it also reduces societal investment in public capital and thus often ends up reducing total ...

Dual Income Taxes: A Nordic Tax System

Asymmetric Capital Tax Competition with Profit Shifting

This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them. For the case of revenue maximizing governments, we show that introducing profit shifting will not generally increase downward pressure on tax rates. We find that profit shifting decreases the tax-base elasticity of the low tax juris...