Concepedia

Tax Base Calculation

Tax Base Calculation is a methodological construct in corporate income tax administration that determines the taxable income of a corporation by identifying and adjusting the financial base subject to taxation in accordance with statutory rules, thereby distinguishing it from mere revenue accounting or tax rate application.

19

Publications

685

Citations

36

Authors

22

Institutions

Publications per year

2017–2026

1

Parents

Publications

19

TAXATION OF FINANCIAL SERVICES UNDER A VALUE-ADDED TAX: APPLYING THE CASH-FLOW APPROACH

Satya Poddar, MORLEY ENGLISH · National Tax Journal · 1997 · 119 citations

, , +11

GROWTH AND VARIABILITY OF STATE INDIVIDUAL INCOME AND GENERAL SALES TAXES

Richard F. Dye, Therese J. McGuire · National Tax Journal · 1991 · 96 citations

, , +17

Tax Base Elasticities: A Multi-State Analysis of Long-Run and Short-Run Dynamics

Donald Bruce, William F. Fox, M. H. Tuttle · Southern Economic Journal · 2006 · 80 citations

, , +16

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals

Clemens Fuest, Thomas Hemmegarn, Fred Ramb · International Tax and Public Finance · 2007 · 79 citations · Full text

, , +16

How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals

Clemens Fuest, Thomas Hemmelgarn, Fred Ramb · International Tax and Public Finance · 2006 · 70 citations

, , +16

1–5 of 19

Authors

36

  1. CF
    Clemens Fuest

    Ifo Institute for Economic Research, Germany

    3 publications · 169 citations

    3

    h-index

  2. FR
    Fred Ramb

    Deutsche Bundesbank, Germany

    3 publications · 169 citations

    3

    h-index

  3. TH
    Thomas Hemmelgarn

    European Commission, Belgium

    2 publications · 90 citations

    2

    h-index

  4. CS
    Christoph Spengel

    Centre for European Economic Research, Germany

    2 publications · 26 citations

    2

    h-index

  5. MH
    M. H. Tuttle

    1 publications · 80 citations

    1

    h-index

1–5 of 36

Institutions

22

  1. Deutsche Bundesbank

    Frankfurt am Main, Germany

    3 h-index

    3 publications

    169 citations

  2. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    35 citations

  3. University of Cologne

    Cologne, Germany

    2 h-index

    4 publications

    298 citations

  4. Economic Research Centre

    Baku, Azerbaijan

    2 h-index

    2 publications

    149 citations

  5. Centre for European Economic Research

    Mannheim, Germany

    2 h-index

    3 publications

    38 citations

  6. European Commission

    Brussels, Belgium

    1 h-index

    1 publications

    20 citations

  7. University of Manchester

    Manchester, United Kingdom

    1 h-index

    1 publications

    15 citations

  8. Massachusetts Institute of Technology

    Cambridge, United States

    1 h-index

    1 publications

    15 citations

1–8 of 22

Venues

  1. SSRN Electronic Journal

    Repository · 5 publications · 90 citations

    5

    h-index

  2. National Tax Journal

    NTJ · 4 publications · 248 citations

    4

    h-index

  3. European Accounting Review

    EAR · 2 publications · 33 citations

    2

    h-index

  4. International Tax and Public Finance

    2 publications · 149 citations

    2

    h-index

  5. Public Works Management & Policy

    PWMP · 1 publications · 11 citations

    1

    h-index

1–5