TY  - BOOK
AU  - Bird, Richard M.
PY  - 2012
DA  - 2012//
TI  - Taxing Business
T3  - PREM Notes 138
PB  - World Bank
CY  - Washington, DC
KW  - ADDED TAX
KW  - BARRIER
KW  - BUSINESS TAXES
KW  - CAPITAL FLOWS
KW  - CAPITAL GAINS
KW  - CAPITAL TAXES
KW  - CORPORATE INCOME TAX
KW  - CORPORATE TAX
KW  - CORPORATE TAXATION
KW  - CORPORATE TAXES
KW  - CORPORATION TAX
KW  - CORPORATION TAXES
KW  - CREDIT SYSTEMS
KW  - DEBT
KW  - DEBT-EQUITY
KW  - DEVELOPING COUNTRIES
KW  - DIRECT FOREIGN INVESTMENT
KW  - DIVIDEND
KW  - DIVIDEND POLICY
KW  - DIVIDENDS
KW  - DOMESTIC MARKETS
KW  - EFFECTIVE TAX RATES
KW  - EXCISE TAXES
KW  - EXPENDITURE
KW  - EXPENDITURES
KW  - EXPORTS
KW  - FINANCIAL STRUCTURE
KW  - FISCAL AUTHORITIES
KW  - FISCAL FEDERALISM
KW  - FOREIGN FIRMS
KW  - FOREIGN INVESTMENT
KW  - FOREIGN TAX CREDIT
KW  - HOST COUNTRY
KW  - INSTRUMENT
KW  - INTERNATIONAL CAPITAL
KW  - INTERNATIONAL CAPITAL FLOWS
KW  - INVESTMENT DECISIONS
KW  - LEVIES
KW  - LEVY
KW  - LOCAL BUSINESS
KW  - MARGINAL COST
KW  - MARKET EFFICIENCY
KW  - MONOPOLY
KW  - NET BENEFITS
KW  - PARTICULAR COUNTRY
KW  - PAYOUT RATIO
KW  - PERSONAL INCOME
KW  - PERSONAL INCOME TAXES
KW  - POLITICAL ECONOMY
KW  - PORTFOLIO
KW  - PORTFOLIO INVESTMENT
KW  - PRIVATE SAVINGS
KW  - PUBLIC EXPENDITURE
KW  - PUBLIC POLICY
KW  - RENTS
KW  - RETURN
KW  - SMALL BUSINESS
KW  - SMALL BUSINESSES
KW  - SOCIAL COSTS
KW  - STRUCTURAL REFORMS
KW  - SUBNATIONAL
KW  - TAX
KW  - TAX BASE
KW  - TAX BURDEN
KW  - TAX COORDINATION
KW  - TAX CREDIT
KW  - TAX POLICIES
KW  - TAX POLICY
KW  - TAX REGIME
KW  - TAX REVENUE
KW  - TAX SYSTEM
KW  - TAXABLE INCOME
KW  - TAXATION
KW  - TAXATION OF BUSINESS
KW  - TAXPAYER
KW  - WITHHOLDING TAX
AB  - 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.
UR  - http://hdl.handle.net/10986/11117
LA  - English
ID  - 797570535
ER  -