Results 251 to 260 of about 445,785 (279)
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2012
AbstractAddressing the state corporate income tax (CIT), this article goes immediately to the question of whether the states can “rescue the state corporate income tax from near irrelevancy.” Even though the tax is used in forty-five states and the District of Columbia, it has diminished—dropping from a high of 9.5 percent of state revenues in 1997 to ...
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AbstractAddressing the state corporate income tax (CIT), this article goes immediately to the question of whether the states can “rescue the state corporate income tax from near irrelevancy.” Even though the tax is used in forty-five states and the District of Columbia, it has diminished—dropping from a high of 9.5 percent of state revenues in 1997 to ...
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2004
Much of what was said about the individual income tax can also be said of the corporate income tax. But there are some differences. Whereas individuals can vote, corporations cannot, so politicians encounter less resistance when they advocate raising the corporate tax.
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Much of what was said about the individual income tax can also be said of the corporate income tax. But there are some differences. Whereas individuals can vote, corporations cannot, so politicians encounter less resistance when they advocate raising the corporate tax.
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2013
Il tema della soggettività tributaria delle persone giuridiche è alquanto discusso poiché non corrisponde con la personalità giuridica di diritto civile. Nel presente contributo viene sviluppata un’indagine tesa all’individuazione dei principi generali che governano il fenomeno della soggettività passiva dell’imposta sul reddito delle società in ...
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Il tema della soggettività tributaria delle persone giuridiche è alquanto discusso poiché non corrisponde con la personalità giuridica di diritto civile. Nel presente contributo viene sviluppata un’indagine tesa all’individuazione dei principi generali che governano il fenomeno della soggettività passiva dell’imposta sul reddito delle società in ...
SELICATO, PIETRO +3 more
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Should Jamaica Tax Corporate Income?
Public Finance Review, 2007This article evaluates Jamaica’s corporate income tax and tax incentive schemes. There are considerable administrative burdens and economic distortions associated with Jamaica’s income tax regime that result from taxing capital income in a “small open economy.” These burdens make a strong argument for repealing Jamaica’s corporate income tax. However,
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An Accretion Corporate Income Tax
Stanford Law Review, 1996In this article, Professor Michael Knoll proposes replacing the current corporate income tax with an accretion corporate tax, which would tax the change in the total market value of a corporation's outstanding securities. Such a tax would more closely approximate the income ideal and would be simpler to implement than the present system, which relies ...
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Corporate Income Tax and Tax Incentives [PDF]
, 2004 The Corporate Income Tax (CIT) in Jamaica is an important source of revenue. In 2002, the share of CIT in total tax revenue was approximately 6.9 percent, having fallen from 12.7 percent in 1993. Although OECD countries generally collect about 10 percent of tax revenue from corporate taxes, the downward trending share exhibited by the CIT in Jamaica is
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Integration of Corporation Tax and Income Tax
1979Economic 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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The Review of Economics and Statistics, 1952
Harold M. Groves, Richard Goode
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Harold M. Groves, Richard Goode
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Corporate Income Tax Act Changes
European Taxation, 2015This note summarizes recent amendments to the Bulgarian Corporate Income Tax Act that became effective 1 January 2015, which were designed to harmonize Bulgarian tax legislation with the requirements of EU law.
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