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Public welfare donation, rent sharing, and income gap within enterprises. [PDF]

PLoS One
Chen J, Luo X, Wang X.
europepmc   +1 more source

Are climate change perceptions related with plastic policy support? Effects of climate change skepticism, guilt, and efficacy on the acceptance of the plastic tax. [PDF]

PLoS One
Kim M, Kim S, Jeon S.
europepmc   +1 more source

Taxation of fisheries in Kenya: neither improving management nor raising revenue? [PDF]

World Dev Perspect
Occhiali G, Okello O.
europepmc   +1 more source

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Taxation of Cryptocurrencies with Income Tax and Corporate Income Tax

2022 45th Jubilee International Convention on Information, Communication and Electronic Technology (MIPRO), 2022
Cryptocurrencies are a completely new concept that changes not only the way we pay but also the way we experience money. Currently, different member states of the European Union define cryptocurrencies differently and tax the income from cryptocurrency trading differently. Most of the European Union’s member states income from cryptocurrency trading is
Šinković, Zoran, Pribisalić, Luka
openaire   +2 more sources

COMPOSITE CORPORATE INCOME TAX

The Engineering Economist, 1988
ABSTRACT The federal, state, and local income tax rates can be combined into a single composite income tax rate. Such a composite tax rate significantly simplifies the consideration of income taxes in economic analyses. The composite tax rate can vary by as much as 6 percent from one state to another.
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Is U.S. Corporate Income Double-Taxed?

SSRN Electronic Journal, 2017
Using data from several sources, we show that the vast majority of corporate income is not double-taxed in the United States. We estimate that the taxable share of U.S. corporate equity has declined dramatically in recent years, from over 80 percent in 1965 to about 30 percent at present.
Leonard E. Burman, Kimberly A. Clausing, Lydia Austin   +2 more
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Changing views of the corporate income tax [PDF]

National Tax Journal, 1995
Summarizes competing theories of corporate income taxation and considers, in nontechnical terms, the nature and impact of the tax. Focuses on the effects of double taxation of corporate-source income on the cost of corporate capital and looks at the "new" and "old" views of corporate tax.
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Corporate Income Tax and Other Business Taxes

2003
Abstract A major problem for a book of this kind is that issues relating to the corporation income tax base tend to be complicated and technical—more so than those of any other major tax. Also, country practices sometimes change almost yearly regarding the various possible adjustments to the tax base.
Ken Messere, Flip de Kam, Christopher Heady   +2 more
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Corporate Income Tax Reform: The Neglected Issue of Tax Income [PDF]

Economic Analysis and Policy (EAP), 2005
The 'double taxation' of corporate income is often used as an argument in support of the integration of company and shareholder taxes, as occurred with the introduction of tax imputation in 1987 in Australia. These arguments are based, often implicity, on the premise that the economic incidence of company taxes falls on shareholders receiving dividend ...
Ablett, John, Hart, Neil
openaire