000			01645nab a2200265 c 4500
999			_c143502 _d143502
003			ES-MaIEF
005			20210203122224.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_931715 _aDharmapala, Anurudha Udeni Dhammika
245		4	_aThe tax elasticity of financial statement income _bimplications for current reform proposals _c Dhammika Dharmapala
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aCurrent reform proposals in international and corporate tax (most notably the Organisation for Economic Co-operation and Development’s Global Anti-Base Erosion proposal) envisage taxing financial statement income. This paper develops a conceptual framework, based on the literature on the elasticity of taxable income (ETI), for the welfare analysis of such proposals and discusses the available evidence on the tax elasticity of financial statement income. The central conclusion is that the most relevant evidence suggests a large responsiveness of financial statement income to taxes (and, hence, albeit with significant limitations and caveats, arguably a large deadweight loss). The paper also highlights the need for more evidence on this question.
650		4	_947873 _aOPERACIONES FINANCIERAS
650		4	_948152 _aPRODUCTOS FINANCIEROS
650		4	_942810 _aDIVIDENDOS
650			_aIMPUESTOS _947460
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aSOCIEDADES _948454
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1047-1064
942			_cART