Implementing tax coordination

Article Abstract:

A two-jurisdiction model was developed to study whether tax competition can survive under tax coordination when information was private or nonverifiable. Factors such as the movement of capital across borders and different public good requirements for jurisdictions were taken into account. The results showed that incentive compatibility requirements generally affected the choice of harmonized rates in states where jurisdictions had identical preferences for public consumption.

Tax Law, Analysis, Intergovernmental tax relations, State taxation

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Evaluating the minimum asset tax on corporations: an option pricing approach

Article Abstract:

An option pricing methodology was used to examine the effects of the minimum asset tax (MAT) on corporations. The MAT is used by tax authorities in many countries as a short-cut to a more extensive tax reform program. The option pricing methodology which is a simulation evaluated the tax burden resulting from the MAT. It was discovered that the MAT tax burden is affected by numerous carry-over rules, various depreciation conventions and by the level of uncertainty.

Taxes NEC, Research, Corporate taxes, Tax reform, Capital assets, Corporations

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