Research Handbook on Corporate Taxation

Edited by Reuven S. Avi-Yonah

in Books from Edward Elgar Publishing

Abstract: Encapsulating the multitude of challenges faced by the international corporate tax regime, this timely Research Handbook provides an in-depth comparative legal analysis of corporate income tax as it is practiced across the world. With a variety of paths to reform proposed throughout, it will prove an invigorating read for tax scholars working on taxation and tax law as well as for tax practitioners and those in fiscal policy seeking ways to improve, or navigate, the current state of affairs in international corporate tax law.

Keywords: Law - Academic (search for similar items in EconPapers)
Date: 2023
ISBN: 9781803923109
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/view/book/9781803923116/9781803923116.xml (application/pdf)
Our link check indicates that this URL is bad, the error code is: 503 Service Temporarily Unavailable

Chapters in this book:

Ch 1 Introduction to the Research Handbook on Corporate Taxation , pp 2-3

Reuven S. Avi-Yonah

Ch 2 Why tax corporations? , pp 4-21

Yariv Brauner

Ch 3 The history of the corporate tax , pp 22-37

Steven Bank

Ch 4 The incidence of the corporate tax , pp 38-55

Eric Toder

Ch 5 Corporateshareholder tax integration , pp 57-71

George K. Yin

Ch 6 Tax aspects of incorporations , pp 72-82

Gregg Polsky

Ch 7 Tax aspects of corporate mergers and acquisitions , pp 83-111

Heather M. Field

Ch 8 International aspects of US corporate taxation , pp 112-128

J. Clifton Fleming, Jr

Ch 9 Corporate taxation in the EU , pp 130-149

Christiana HJI Panayi

Ch 10 Corporate taxation in the UK , pp 150-167

Michael McGowan

Ch 11 Corporate taxation in Germany , pp 168-193

Joachim Englisch

Ch 12 Corporate taxation in France , pp 194-207

Marilyne Sadowsky

Ch 13 Corporate taxation in Italy , pp 208-224

Carlo Garbarino

Ch 14 Corporate taxation in Canada , pp 225-249

Scott Wilkie

Ch 15 Corporate taxation in Turkey , pp 250-270

Funda Ba_aran Yava_lar

Ch 16 Corporate taxation in New Zealand , pp 271-287

Craig Elliffe

Ch 17 Corporate taxation in Japan , pp 288-301

Yoshihiro Masui

Ch 18 Corporate taxation in China , pp 302-318

Wei Cui

Ch 19 Corporate taxation in India , pp 319-328

Arvind P. Datar

Ch 20 Corporate taxation in Brazil , pp 329-346

Luís Eduardo Schoueri and Guilherme Galdino

Ch 21 Corporate tax shelters , pp 348-365

Joshua Blank and Ari Glogower

Ch 22 Economic substance , pp 366-375

Amandeep S. Grewal

Ch 23 Corporate tax and corporate social responsibility , pp 376-390

Peter Barnes

Ch 24 Executive compensation and corporate governance , pp 391-407

Michael Doran

Ch 25 The future of the corporate tax , pp 409-433

Daniel Shaviro

Ch 26 A new corporate tax? , pp 434-443

Reuven S. Avi-Yonah

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eebook:21557

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this book

More books in Books from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().