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The Corporate Income Tax

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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The Shifting of the Corporation Income Tax.

Economica, 1964
Lars Sandberg, M. Krzyzaniak, R. Musgrave   +2 more
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An Accretion Corporate Income Tax

Stanford Law Review, 1996
In 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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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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The Corporation Income Tax

The Review of Economics and Statistics, 1952
Harold M. Groves, Richard Goode
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Do corporate income tax cuts decrease labor share? Regression discontinuity evidence from China

Journal of Development Economics, 2021
Chang Liu, Bing LI
exaly  

Tax incentive and corporate financial performance: Evidence from income tax revenue sharing reform in China

Journal of Asian Economics, 2022
Hongsheng Fang
exaly  

Productivity effects of corporate income tax: Evidence from China

World Economy, 2023
Xufei Zhang, Lin Guo, Hongsheng Fang
exaly  

Information system and corporate income tax enforcement: Evidence from China

Journal of Accounting and Public Policy, 2020
Yuchen Shao, Chengrui Xiao
exaly