Taxing Business
Economists are sometimes accused of agreeing on almost nothing. An important policy question on which many economists appear to agree, however, is that there is not much to be said in favor of taxing business and especially not internationally mobi...
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| Format: | Brief |
| Language: | English |
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World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2009/06/11362014/taxing-business-taxing-business http://hdl.handle.net/10986/11117 |
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okr-10986-111172021-04-23T14:02:54Z Taxing Business Bird, Richard M. ADDED TAX BARRIER BUSINESS TAXES CAPITAL FLOWS CAPITAL GAINS CAPITAL TAXES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAXATION CORPORATE TAXES CORPORATION TAX CORPORATION TAXES CREDIT SYSTEMS DEBT DEBT-EQUITY DEVELOPING COUNTRIES DIRECT FOREIGN INVESTMENT DIVIDEND DIVIDEND POLICY DIVIDENDS DOMESTIC MARKETS EFFECTIVE TAX RATES EXCISE TAXES EXPENDITURE EXPENDITURES EXPORTS FINANCIAL STRUCTURE FISCAL AUTHORITIES FISCAL FEDERALISM FOREIGN FIRMS FOREIGN INVESTMENT FOREIGN TAX CREDIT HOST COUNTRY INSTRUMENT INTERNATIONAL CAPITAL INTERNATIONAL CAPITAL FLOWS INVESTMENT DECISIONS LEVIES LEVY LOCAL BUSINESS MARGINAL COST MARKET EFFICIENCY MONOPOLY NET BENEFITS PARTICULAR COUNTRY PAYOUT RATIO PERSONAL INCOME PERSONAL INCOME TAXES POLITICAL ECONOMY PORTFOLIO PORTFOLIO INVESTMENT PRIVATE SAVINGS PUBLIC EXPENDITURE PUBLIC POLICY RENTS RETURN SMALL BUSINESS SMALL BUSINESSES SOCIAL COSTS STRUCTURAL REFORMS SUBNATIONAL TAX TAX BASE TAX BURDEN TAX COORDINATION TAX CREDIT TAX POLICIES TAX POLICY TAX REGIME TAX REVENUE TAX SYSTEM TAXABLE INCOME TAXATION TAXATION OF BUSINESS TAXPAYER WITHHOLDING TAX Economists are sometimes accused of agreeing on almost nothing. An important policy question on which many economists appear to agree, however, is that there is not much to be said in favor of taxing business and especially not internationally mobile corporations. The reason for such unanimity is primarily the substantial economic costs associated with business taxes, although the uncertainty as to whom really 'pays' such taxes in terms of their final incidence may also contribute to the disdain in which they are generally held by economists. But the world largely ignores conventional economic wisdom: people everywhere seems delighted to load as much of their tax burden as possible on "business" and particularly on large impersonal corporations. 2012-08-13T14:11:47Z 2012-08-13T14:11:47Z 2009-06 http://documents.worldbank.org/curated/en/2009/06/11362014/taxing-business-taxing-business http://hdl.handle.net/10986/11117 English PREM Notes; No. 138 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Brief Publications & Research |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English |
| topic |
ADDED TAX BARRIER BUSINESS TAXES CAPITAL FLOWS CAPITAL GAINS CAPITAL TAXES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAXATION CORPORATE TAXES CORPORATION TAX CORPORATION TAXES CREDIT SYSTEMS DEBT DEBT-EQUITY DEVELOPING COUNTRIES DIRECT FOREIGN INVESTMENT DIVIDEND DIVIDEND POLICY DIVIDENDS DOMESTIC MARKETS EFFECTIVE TAX RATES EXCISE TAXES EXPENDITURE EXPENDITURES EXPORTS FINANCIAL STRUCTURE FISCAL AUTHORITIES FISCAL FEDERALISM FOREIGN FIRMS FOREIGN INVESTMENT FOREIGN TAX CREDIT HOST COUNTRY INSTRUMENT INTERNATIONAL CAPITAL INTERNATIONAL CAPITAL FLOWS INVESTMENT DECISIONS LEVIES LEVY LOCAL BUSINESS MARGINAL COST MARKET EFFICIENCY MONOPOLY NET BENEFITS PARTICULAR COUNTRY PAYOUT RATIO PERSONAL INCOME PERSONAL INCOME TAXES POLITICAL ECONOMY PORTFOLIO PORTFOLIO INVESTMENT PRIVATE SAVINGS PUBLIC EXPENDITURE PUBLIC POLICY RENTS RETURN SMALL BUSINESS SMALL BUSINESSES SOCIAL COSTS STRUCTURAL REFORMS SUBNATIONAL TAX TAX BASE TAX BURDEN TAX COORDINATION TAX CREDIT TAX POLICIES TAX POLICY TAX REGIME TAX REVENUE TAX SYSTEM TAXABLE INCOME TAXATION TAXATION OF BUSINESS TAXPAYER WITHHOLDING TAX |
| spellingShingle |
ADDED TAX BARRIER BUSINESS TAXES CAPITAL FLOWS CAPITAL GAINS CAPITAL TAXES CORPORATE INCOME TAX CORPORATE TAX CORPORATE TAXATION CORPORATE TAXES CORPORATION TAX CORPORATION TAXES CREDIT SYSTEMS DEBT DEBT-EQUITY DEVELOPING COUNTRIES DIRECT FOREIGN INVESTMENT DIVIDEND DIVIDEND POLICY DIVIDENDS DOMESTIC MARKETS EFFECTIVE TAX RATES EXCISE TAXES EXPENDITURE EXPENDITURES EXPORTS FINANCIAL STRUCTURE FISCAL AUTHORITIES FISCAL FEDERALISM FOREIGN FIRMS FOREIGN INVESTMENT FOREIGN TAX CREDIT HOST COUNTRY INSTRUMENT INTERNATIONAL CAPITAL INTERNATIONAL CAPITAL FLOWS INVESTMENT DECISIONS LEVIES LEVY LOCAL BUSINESS MARGINAL COST MARKET EFFICIENCY MONOPOLY NET BENEFITS PARTICULAR COUNTRY PAYOUT RATIO PERSONAL INCOME PERSONAL INCOME TAXES POLITICAL ECONOMY PORTFOLIO PORTFOLIO INVESTMENT PRIVATE SAVINGS PUBLIC EXPENDITURE PUBLIC POLICY RENTS RETURN SMALL BUSINESS SMALL BUSINESSES SOCIAL COSTS STRUCTURAL REFORMS SUBNATIONAL TAX TAX BASE TAX BURDEN TAX COORDINATION TAX CREDIT TAX POLICIES TAX POLICY TAX REGIME TAX REVENUE TAX SYSTEM TAXABLE INCOME TAXATION TAXATION OF BUSINESS TAXPAYER WITHHOLDING TAX Bird, Richard M. Taxing Business |
| relation |
PREM Notes; No. 138 |
| description |
Economists are sometimes accused of
agreeing on almost nothing. An important policy question on
which many economists appear to agree, however, is that
there is not much to be said in favor of taxing business and
especially not internationally mobile corporations. The
reason for such unanimity is primarily the substantial
economic costs associated with business taxes, although the
uncertainty as to whom really 'pays' such taxes in
terms of their final incidence may also contribute to the
disdain in which they are generally held by economists. But
the world largely ignores conventional economic wisdom:
people everywhere seems delighted to load as much of their
tax burden as possible on "business" and
particularly on large impersonal corporations. |
| format |
Publications & Research :: Brief |
| author |
Bird, Richard M. |
| author_facet |
Bird, Richard M. |
| author_sort |
Bird, Richard M. |
| title |
Taxing Business |
| title_short |
Taxing Business |
| title_full |
Taxing Business |
| title_fullStr |
Taxing Business |
| title_full_unstemmed |
Taxing Business |
| title_sort |
taxing business |
| publisher |
World Bank, Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2009/06/11362014/taxing-business-taxing-business http://hdl.handle.net/10986/11117 |
| _version_ |
1764415587775152128 |