Taxing Corporate Income in the 21st Century

ISBN: 9781107411517 出版年：2007 页码：424 Alan J Auerbach James R Hines, Jr Joel Slemrod Cambridge University Press

Contributors Preface 1. The effect of taxes on market responses to dividend announcements and payments: what can we learn from the 2003 dividend tax cut? Raj Chetty, Joseph Rosenberg and Emmanuel Saez Comments Gustavo Grullon Comments Douglas J. Skinner 2. Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms Stephen R. Bond, Michael P. Devereux and Alexander Klemm Comments Roger Gordon Comments James Poterba 3. The 2003 dividend tax cuts and the value of the firm: an event study Alan J. Auerbach and Kevin A. Hassett Comments William G. Gale Comments George R. Zodrow 4. How elastic is the corporate income tax base? Jonathan Gruber and Joshua Rauh Comments Jane Gravelle Comments Casey B. Mulligan 5. An empirical examination of corporate tax noncompliance Michelle Hanlon, Lillian Mills and Joel Slemrod Comments Joseph Bankman Comments Brian Erard 6. On the extent, growth, and efficiency consequences of state business tax planning Donald Bruce, John Deskins and William F. Fox Comments William M. Gentry Comments Charles E. McLure, Jr 7. Corporate taxation and international competition James R. Hines Jr Comments Jack M. Mintz Comments John Douglas Wilson 8. The changing role of auditors in corporate tax planning Edward L. Maydew and Douglas A. Shackelford Comments Steven N. Kaplan Comments Richard Sansing 9. Taxation and the evolution of aggregate corporate ownership concentration Mihir A. Desai, Dhammika Dharmapala and Winnie Fung Comments Jeffrey R. Brown Comments Jeff Strnad Index.