scholarly journals Lumpy Investment and Corporate Tax Policy

2014 ◽  
Vol 46 (6) ◽  
pp. 1171-1203 ◽  
Author(s):  
JIANJUN MIAO ◽  
PENGFEI WANG
Keyword(s):  
Tax Policy ◽  
Corporate Tax ◽  
Lumpy Investment

Overconfidence and Corporate Tax Policy

2019 ◽  
Vol 24 (3) ◽  
pp. 1114-1145 ◽  
Author(s):  
James A. Chyz ◽  
Fabio B. Gaertner ◽  
Asad Kausar ◽  
Luke Watson
Keyword(s):  
Tax Policy ◽  
Corporate Tax

Offshore Expertise for Onshore Companies: Director Connections to Island Tax Havens and Corporate Tax Policy

2017 ◽  
Author(s):  
Chao Jiang ◽  
Thomas R. Kubick ◽  
Mihail K. Miletkov ◽  
M. Babajide Wintoki
Keyword(s):  
Tax Policy ◽  
Corporate Tax ◽  
Tax Havens

scholarly journals The Structure of the Tax System Versus the Level of Taxation: An Evaluation of the 1986 Act

1992 ◽  
Vol 6 (1) ◽  
pp. 59-68 ◽  
Author(s):  
J. Gregory Ballentine
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Tax Reform ◽  
High Income ◽  
Tax Structure ◽  
Corporate Tax ◽  
Policy Goal ◽  
Tax System ◽  
System Versus ◽  
The Future

In this paper, I assess the 1986 Tax Reform Act relative to the tax system that might have evolved over the several years following 1986 had that particular tax reform not been enacted. Had tax reform not been enacted, I believe that the pattern of steady tax increases, particularly corporate tax increases and tax increases on high-income individuals such as occurred in the 1982 and 1984 tax acts would have continued. I also believe that the 1986 Tax Reform Act introduced an income tax system that will be quite stable; broad changes, in particular changes that raise a large amount of income tax revenues, are unlikely for many years. So I am comparing the tax structure of the 1986 Tax Reform Act to a system that, in part, has an inferior structure, but that provides more revenues. Since I believe that the most important tax policy goal in 1986 and later should have been to raise revenues, not to revise the structure of the tax system, I believe that the 1986 Tax Reform Act was harmful. Tax reform not only did not raise revenues, it has made it more difficult to raise revenues in the future, without providing significant offsetting benefits.

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