000 00335nam a2200133Ia 4500
999 _c159657
_d159657
020 _a9781848447653
040 _cCUS
082 _a336.2
_bCRE/M
100 _aCreedy, John & Gemmell Norman
245 0 _aModelling corporation tax revenue/
_cJohn Creedy & Norman Gemmell.
260 _aCheltenham:
_bEdward Elgar,
_c2010.
300 _a267 p.
505 _aThe revenue elasticity -- Tax loss asymmetries -- Taxes and income shifting -- The distribution of profits -- Modelling deductions -- Revenue elasticity simulations -- Tax response simulations -- Tax loss deductions when future tax rates vary -- Calculating net profits : single firms -- Empirical analysis of mobility -- Two-firms and asymmetric taxation.
650 _aCorporations -- Taxation -- Econometric models
650 _aTax revenue estimating -- Econometric models.
942 _cWB16