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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
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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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THE FUTURE OF THE CORPORATION INCOME TAX

The Journal of Finance, 1956
THE FUTURE of the corporation income tax will be largely determined by the extent to which this levy can meet the standards which modern societies have established for the major components of their respective tax systems. The first objective is, of course, revenue.
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Tax asymmetries and corporate income tax reform [PDF]

, 1986
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax ...
Saman Majd, Stewart C. Myers
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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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The Acceleration of Corporate Income Tax Payments

The Journal of Finance, 1956
AN ACCELERATION of corporate income tax payments has been under way since 1951 as the result, first, of the so-called Mills Plan enacted in 1950 and, more recently, of the provisions of the Revenue Code of 1954. The purpose of this study is to (1) describe the pertinent provisions of the tax laws, (2) discuss their effects upon corporate working ...
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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
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Investment Incentives and the Corporate Income Tax

Journal of Political Economy, 1974
Within the framework of the neoclassical theory of investment and capital this article discusses the effect of the corporate income tax on investment incentives, particularly with respect to capital goods of different degrees of durability. Sources of distortion are sought in the treatment of depreciation, in incomplete interest deductions, and in the ...
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Integration of Corporation Tax and Income Tax

1979
Economic double taxation is on its way to disappear in all the Scandinavian countries. The same methods have not been chosen, however, to accomplish an integration of the tax on the corporation and the tax on the share-holders.
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