To harmonize or to compete? That's not the question

Article Abstract:

Policy choices on the possibility of either economic or political distortions tend to be biased towards harmonization. Harmonization is greatly influenced by incentives to reestablish tax differences and is more favored by advisers, interest groups and politicians. Economists are advised to propose changes in institutions or the underlying constitution which can shift the relationship between economic and political distortions inside.

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The importance of reporting conventions for the theory of corporate taxation

Article Abstract:

A functional relationship is observed between the development of corporate tax policies and corporate financial reporting conventions. The practice of uniform reporting in most OECD countries indicates the inability of a corporate tax to affect capital formation. However, such a tax policy becomes more applicable under cases of separate reporting. In either case, tax allowances stimulate investment capital in different modes.

Economic aspects, Corporation reports, Company reports

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Tax policy uncertainty and corporate investment: a theory of tax-induced investment spurts

Article Abstract:

There is evidence showing the presence of investment spurt effects under different hypothesis of technology and adjustment costs giving also numerical exhibitions of the spurt effect. The findings are accurate under steady returns enabling the differentiation accurately between the static expectation effect involving tax parameters and the vital uncertainty effect involving timing.

Public Finance Activities, Administration of General Economic Programs, Corporate Tax Administration, Investment Incentives, Research, Tax reform, Investment tax credit

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