Research Handbook on Corporate Taxation by Reuven S. Avi-Yonah Hardcover Book

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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.

FORMATHardcover CONDITIONBrand New Author Biography

Edited by Reuven S. Avi-Yonah, Irwin I. Cohn Professor of Law, Michigan Law School, University of Michigan, US

Table of Contents

Contents:PART I FOUNDATIONS1 Introduction to the Research Handbook on Corporate Taxation 2Reuven S. Avi-Yonah2 Why tax corporations? 4Yariv Brauner3 The history of the corporate tax 22Steven Bank4 The incidence of the corporate tax 38Eric ToderPART II CORPORATE OPERATIONS5 Corporate/shareholder tax integration 57George K. Yin6 Tax aspects of incorporations 72Gregg Polsky7 Tax aspects of corporate mergers and acquisitions 83Heather Field8 International aspects of US corporate taxation 112J. Clifton Fleming, Jr.PART III COMPARATIVE CORPORATE TAXATION9 Corporate taxation in the EU 130Christiana HJI Panayi10 Corporate taxation in the UK 151Michael McGowan11 Corporate taxation in Germany 169Joachim Englisch12 Corporate taxation in France 195Marilyne Sadowsky13 Corporate taxation in Italy 209Carlo Garbarino14 Corporate taxation in Canada 226Scott Wilkie15 Corporate taxation in Turkey 252Funda Baaran Yavalar16 Corporate taxation in New Zealand 273Craig Elliffe17 Corporate taxation in Japan 290Yoshihiro Masui18 Corporate taxation in China 304Wei Cui19 Corporate taxation in India 321Arvind P. Datar20 Corporate taxation in Brazil 331Luís Eduardo Schoueri and Guilherme GaldinoPART IV CORPORATE TAX PLANNING21 Corporate tax shelters 350Joshua Blank and Ari Glogower22 Economic substance 369Amandeep S. Grewal23 Corporate tax and corporate social responsibility 379Peter Barnes24 Executive compensation and corporate governance 394Michael DoranPART V CONCLUSION25 The future of the corporate tax 412Daniel Shaviro26 A new corporate tax? 437Reuven S. Avi-YonahBibliography 447Index

Review

'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

Details ISBN1803923105 Publisher Edward Elgar Publishing Ltd Year 2023 ISBN-10 1803923105 ISBN-13 9781803923109 Format Hardcover Author Reuven S. Avi-Yonah Imprint Edward Elgar Publishing Ltd Place of Publication Cheltenham Country of Publication United Kingdom Edited by Reuven S. Avi-Yonah AU Release Date 2023-08-28 NZ Release Date 2023-08-28 Series Research Handbooks in Private and Commercial Law series Audience Professional & Vocational DEWEY 343.067 Pages 474 Publication Date 2023-08-22 UK Release Date 2023-08-22 We've got this

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