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Rethinking the Corporate Income Tax


RETHINKING THE CORPORATE INCOME TAX - Brookings Institution

Standard analysis of the corporate income tax assumes shareholders bear the burden of taxes on excess returns. But evidence shows that firms share rents ...

Rethinking the incidence of the corporate income tax

When firms share excess profits with high-income employees, those workers share the benefit of those corporate tax cuts.

Rethinking the Corporate Income Tax: The Role of Rent Sharing

Evidence shows that firms share rents with workers, especially high-income workers, which implies that these workers bear some of the burden as well.

Rethinking the Approach to Corporate Tax Reserves | Aon

It is a proven, efficient and cost-effective tool to bring certainty to the treatment of a US, state, local or foreign tax position. But there is a broader ...

[PDF] Rethinking the Corporate Income Tax: The Role of Rent ...

Standard analysis of the corporate income tax assumes shareholders bear the burden of taxes on excess returns. But evidence shows that firms share rents ...

Rethinking the Corporate Income Tax: The Role of Rent Sharing

Standard analysis of the corporate income tax assumes shareholders bear the burden of taxes on excess returns. But evidence shows that firms ...

Rethinking The Corporate Income Tax — The Role Of Rent Sharing

In a new project [Rethinking the Corporate Income Tax: The Role of Rent Sharing], we find that, workers do benefit, but it is the most affluent ...

Rethinking Corporate Taxation Following Passage Of The Book ...

The new law requires companies with at least $1 billion in annual revenues to pay the greater of the regular corporate income tax or a 15 ...

Raise corporate tax rates! No, cut them! Maybe take a look first?

International competition had moved governments large and small to rethink their tax codes. “In 1986, the U.S. corporate tax rate fell right in ...

Corporate Taxation - Annual Reviews

This article reviews economic research on business taxation, with a focus on corporate income taxation ... Rethinking the corporate income tax: the role of rent ...

Who's Left to Tax? Grappling With a Dwindling Shareholder Tax Base

Steven M. Rosenthal and Livia Mucciolo confirm and update the extent of the shift in U.S. corporate stock ownership from taxable ...

RETHINKING THE CORPORATE TAX BASE: EVIDENCE OF THE (...)

Home · Journals · Corporate Ownership and Control · Issues of the Journal · Volume 15 · 2017 Issue 1; RETHINKING THE CORPORATE TAX BASE: EVIDENCE OF THE ...

"Rethinking Taxing Excess Profits" by Reuven S. Avi-Yonah and ...

... a sharp price increase in corporate revenues of medical equipment and within ... "Rethinking Taxing Excess Profits." The Tax Lawyer 77, no. 2 (2024) ...

Combating market power through a graduated U.S. corporate ...

... income tax to catch supernormal returns of ... The importance of market power suggests rethinking common corporate tax policy design concepts.

Disaggregation and Subchapter C: Rethinking Corporate Tax Reform

Disaggregation and Subchapter C: Rethinking Corporate Tax Reform ; Vice Capital · Kimberly D. Krawiec. Andrew Jennings ; Economic Analysis of Board Diversity.

Rethinking the Corporate-Income Tax - River Cities' Reader

It is hard to find anything positive to say about the corporate-income (i.e., profits) tax. Economists across the ideological spectrum agree ...

Rethinking Taxing Excess Profits - American Bar Association

In recent years, dozens of countries have enacted/proposed taxes on the excess profits that corporations earn from events that are not under their control.

Rethinking the State and Local Business Tax Deduction - Tax Notes

In this article, Viard examines the federal tax deduction for state and local business taxes, and he analyzes reform options that can narrow or ...

Rethinking the Corporate Income Tax

Despite the glaring economic and ethical shortcomings of the corporate profits tax, such taxation enjoys widespread popular support. A large ...

Rethinking the S Corporation | Dermody, Burke & Brown, CPAs, LLC

The C Corporation tax starts at 15%, rises to 34% at $75,000, climbs to 39% above $100,000 and settles at 34% after $335,000 of taxable income. The top rate ...