Corporate Taxation

Some Reflections on the OECD and the Sources of International Tax Principles ArXiv ID: ssrn-2287834 “View on arXiv” Authors: Unknown Abstract The article of Hugh J. Ault is the revised text of a lecture held on May 2, 2013, at the Max Planck Institute for Tax Law and Public Finance. It focuses on the Keywords: Corporate Taxation, International Tax Law, Tax Policy, BEPS, Corporate Equity Complexity vs Empirical Score Math Complexity: 0.5/10 Empirical Rigor: 0.5/10 Quadrant: Philosophers Why: The paper is a legal/policy reflection on OECD tax principles with no mathematical formulas or empirical backtesting, focusing on historical context and theoretical frameworks. flowchart TD A["Research Goal Analyze OECD's role in shaping international tax principles"] --> B["Methodology: Qualitative Analysis"] B --> C["Inputs: 1. OECD Reports (BEPS) 2. Domestic Tax Laws 3. Tax Treaty Texts"] C --> D["Computational Process: Comparison of Principles vs. Domestic Application"] D --> E{"Outcome: Key Findings"} E --> F["OECD Principles Prioritize Efficiency over Equity"] E --> G["BEPS Marks Shift toward Substantive Tax Requirements"] E --> H["Tax Treaties Remain Primary Enforcement Tool"]

A Review of Tax Research ArXiv ID: ssrn-1476561 “View on arXiv” Authors: Unknown Abstract In this paper, we present a review of tax research. We survey four main areas of the literature: 1) the informational role of income tax expense reported for fi Keywords: Income Tax Expense, Financial Reporting, Book-Tax Differences, Tax Research, Corporate Taxation, Equity/Fixed Income (Corporate Accounting) Complexity vs Empirical Score Math Complexity: 2.0/10 Empirical Rigor: 3.0/10 Quadrant: Philosophers Why: This is a literature review synthesizing existing theoretical and empirical work across disciplines, with no novel mathematical derivations or heavy statistical modeling, and it lacks the backtesting, datasets, or implementation details of a quantitative strategy paper. flowchart TD A["Research Goal: Review Tax Research Literature"] --> B["Methodology: Survey 4 Core Areas"] B --> C["Data: Existing Tax Research Studies"] C --> D["Analysis: Classify & Synthesize Literature"] D --> E["Key Findings 1. Info Role of Tax Expense 2. Book-Tax Differences 3. Corporate Taxation 4. Equity/Fixed Income Impact"] E --> F["Outcomes - Research Framework - Gap Identification - Future Direction"]