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Tax on offshore reserves. Tax academics have shown that the dominance of US corporations in using tax havens was driven by strategies to shield non-US income from US taxation. [51] BEPS tools such as the "Double Irish", [45] enabled US corporations to build up untaxed offshore cash reserves estimated at US$1–2 trillion in 2017. [47]
The corporate tax rate as well as the tax amortization period are defined by country-specific tax legislations. The tax amortization period might be different from the useful life used in accounting. For example, while trademarks can have an indefinite useful life for accounting purposes, the tax legislation of the United States establishes a ...
A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, [1] pronounced / ˈ iː b ɪ t d ɑː,-b ə-, ˈ ɛ-/ [2]) is a measure of a company's profitability of the operating business only, thus before any effects of indebtedness, state-mandated payments, and costs required to maintain its asset ...
The cost of a distortion is usually measured as the amount that would have to be paid to the people affected by its supply, the greater the excess burden. The second is the tax rate: as a general rule, the excess burden of a tax increases with the square of the tax rate. [citation needed]
Unlike earlier research, the CBO paper estimates the budgetary impact of possible macroeconomic effects of tax policies, that is, it attempts to account for how reductions in individual income tax rates might affect the overall future growth of the economy, and therefore influence future government tax revenues; and ultimately, impact deficits ...
Applied to the analysis of income inequality within countries, "income" often stands for the taxed income per individual or per household. Here, income inequality measures also can be used to compare the income distributions before and after taxation in order to measure the effects of progressive tax rates.
Corporate tax rates generally are the same for differing types of income, yet the US graduated its tax rate system where corporations with lower levels of income pay a lower rate of tax, with rates varying from 15% on the first $50,000 of income to 35% on incomes over $10,000,000, with phase-outs.
Specifically, Christiansen and Tuomala (2008) find a positive optimal tax on capital income due to the presence of the ability to shift income, while Reis (2007) demonstrates that the Chamley–Judd result does not hold when tax authority cannot effectively distinguish entrepreneurial labor income and capital income.