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Research Handbook on Corporate Taxation
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.
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Critical Acclaim
Contributors
Contents
More Information
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.
Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible.
With a variety of paths to reform proposed throughout, this Research Handbook 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.
Beginning with four foundational chapters exploring the purpose and history of corporate tax, the Handbook goes on to provide a synthesis of the key issues in corporate taxation within the US regime, addressing some of the cutting-edge normative issues in designing a corporate tax. It then proceeds to set this against the experience in the EU and eleven other countries including the UK, Canada, China, Japan, India, Brazil and New Zealand. A further section on corporate tax planning includes careful analysis of such issues as corporate tax shelters, economic substance, social responsibility and governance, before final, horizon-scanning chapters consider the future of corporate tax and whether a new form of corporate tax might be possible.
With a variety of paths to reform proposed throughout, this Research Handbook 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.
Critical Acclaim
‘At a time when countries are undertaking an unprecedented project to shore up corporate taxation, this essential resource takes a step back, exploring both the theory and practice of corporate taxation. In it, leading academics from around the world delve into the history and policy justifications for corporate tax, the impact of corporate taxation, the use of corporations to shelter income and avoid tax, and detailed studies of corporate taxes in a dozen different countries.’
– Ruth Mason, University of Virginia, School of Law, US
‘At a time when countries are undertaking an unprecedented project to shore up corporate taxation, this essential resource takes a step back, exploring both the theory and practice of corporate taxation. In it, leading academics from around the world delve into the history and policy justifications for corporate tax, the impact of corporate taxation, the use of corporations to shelter income and avoid tax, and detailed studies of corporate taxes in a dozen different countries.’
– Ruth Mason, University of Virginia, School of Law, US
‘Reuven Avi-Yonah brought together leading scholars from all over the world to contribute to this Research Handbook. This book provides for a highly interesting analysis of US corporate taxation as well as about the corporate tax systems of 12 other jurisdictions, including the EU. A Must for every internationally oriented scholar and practitioner!’
– Michael Lang, Vienna University of Economics and Business, Austria
– Ruth Mason, University of Virginia, School of Law, US
‘At a time when countries are undertaking an unprecedented project to shore up corporate taxation, this essential resource takes a step back, exploring both the theory and practice of corporate taxation. In it, leading academics from around the world delve into the history and policy justifications for corporate tax, the impact of corporate taxation, the use of corporations to shelter income and avoid tax, and detailed studies of corporate taxes in a dozen different countries.’
– Ruth Mason, University of Virginia, School of Law, US
‘Reuven Avi-Yonah brought together leading scholars from all over the world to contribute to this Research Handbook. This book provides for a highly interesting analysis of US corporate taxation as well as about the corporate tax systems of 12 other jurisdictions, including the EU. A Must for every internationally oriented scholar and practitioner!’
– Michael Lang, Vienna University of Economics and Business, Austria
Contributors
Contributors: Reuven Avi-Yonah, Steven Bank, Peter Barnes, Joshua Blank, Yariv Brauner, Wei Cui, Arvind Datar, Michael Doran, Craig Elliffe, Joachim Englisch, Heather Field, Guilherme Galdino, Carlo Garbarino, Ari Glogower, Andy Grewal, Yoshihiro Masui, Michael McGowan, Christiana HJI Panayi, Gregg Polsky, Marilyne Sadowsky, Louis Eduardo Schoueri, Daniel Shaviro, Eric Toder, Scott Wilkie, Funda Yavaslar, George K. Yin
Contents
Contents:
PART I FOUNDATIONS
1 Introduction to the Research Handbook on Corporate Taxation 2
Reuven S. Avi-Yonah
2 Why tax corporations? 4
Yariv Brauner
3 The history of the corporate tax 22
Steven Bank
4 The incidence of the corporate tax 38
Eric Toder
PART II CORPORATE OPERATIONS
5 Corporate/shareholder tax integration 57
George K. Yin
6 Tax aspects of incorporations 72
Gregg Polsky
7 Tax aspects of corporate mergers and acquisitions 83
Heather Field
8 International aspects of US corporate taxation 112
J. Clifton Fleming, Jr.
PART III COMPARATIVE CORPORATE TAXATION
9 Corporate taxation in the EU 130
Christiana HJI Panayi
10 Corporate taxation in the UK 151
Michael McGowan
11 Corporate taxation in Germany 169
Joachim Englisch
12 Corporate taxation in France 195
Marilyne Sadowsky
13 Corporate taxation in Italy 209
Carlo Garbarino
14 Corporate taxation in Canada 226
Scott Wilkie
15 Corporate taxation in Turkey 252
Funda Başaran Yavaşlar
16 Corporate taxation in New Zealand 273
Craig Elliffe
17 Corporate taxation in Japan 290
Yoshihiro Masui
18 Corporate taxation in China 304
Wei Cui
19 Corporate taxation in India 321
Arvind P. Datar
20 Corporate taxation in Brazil 331
Luís Eduardo Schoueri and Guilherme Galdino
PART IV CORPORATE TAX PLANNING
21 Corporate tax shelters 350
Joshua Blank and Ari Glogower
22 Economic substance 369
Amandeep S. Grewal
23 Corporate tax and corporate social responsibility 379
Peter Barnes
24 Executive compensation and corporate governance 394
Michael Doran
PART V CONCLUSION
25 The future of the corporate tax 412
Daniel Shaviro
26 A new corporate tax? 437
Reuven S. Avi-Yonah
Bibliography 447
Index
PART I FOUNDATIONS
1 Introduction to the Research Handbook on Corporate Taxation 2
Reuven S. Avi-Yonah
2 Why tax corporations? 4
Yariv Brauner
3 The history of the corporate tax 22
Steven Bank
4 The incidence of the corporate tax 38
Eric Toder
PART II CORPORATE OPERATIONS
5 Corporate/shareholder tax integration 57
George K. Yin
6 Tax aspects of incorporations 72
Gregg Polsky
7 Tax aspects of corporate mergers and acquisitions 83
Heather Field
8 International aspects of US corporate taxation 112
J. Clifton Fleming, Jr.
PART III COMPARATIVE CORPORATE TAXATION
9 Corporate taxation in the EU 130
Christiana HJI Panayi
10 Corporate taxation in the UK 151
Michael McGowan
11 Corporate taxation in Germany 169
Joachim Englisch
12 Corporate taxation in France 195
Marilyne Sadowsky
13 Corporate taxation in Italy 209
Carlo Garbarino
14 Corporate taxation in Canada 226
Scott Wilkie
15 Corporate taxation in Turkey 252
Funda Başaran Yavaşlar
16 Corporate taxation in New Zealand 273
Craig Elliffe
17 Corporate taxation in Japan 290
Yoshihiro Masui
18 Corporate taxation in China 304
Wei Cui
19 Corporate taxation in India 321
Arvind P. Datar
20 Corporate taxation in Brazil 331
Luís Eduardo Schoueri and Guilherme Galdino
PART IV CORPORATE TAX PLANNING
21 Corporate tax shelters 350
Joshua Blank and Ari Glogower
22 Economic substance 369
Amandeep S. Grewal
23 Corporate tax and corporate social responsibility 379
Peter Barnes
24 Executive compensation and corporate governance 394
Michael Doran
PART V CONCLUSION
25 The future of the corporate tax 412
Daniel Shaviro
26 A new corporate tax? 437
Reuven S. Avi-Yonah
Bibliography 447
Index
