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    Corporate Tax Reform: Taxing Profits in the 21st Century

    Beschreibung Corporate Tax Reform: Taxing Profits in the 21st Century. Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform.   Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated



    Buch Corporate Tax Reform: Taxing Profits in the 21st Century PDF ePub

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    Taxing Multinational Companies in the 21st Century ~ Taxing Multinational Companies in the 21st Century 237 Abstract The corporate tax remains a nearly indispensable feature of the U.S. tax system, since 70 percent of U.S. equity income is untaxed .

    ec nfip RESEARCH BRIEF / September 2018 ~ Source: author’s computations using the BEA survey of the foreign operations of U.S. multinationals for year 2016. Pre-tax profits are “profit-type returns” in Table II.F.1.; foreign corporate taxes paid are from Table II.D.1; the effective corporate tax rate is computed by dividing foreign corporate taxes paid by pre-tax profits. Figure 1

    Download Corporate Tax Reform: Taxing Profits in the 21st ~ Download Corporate Tax Reform: Taxing Profits in the 21st Century by Martin A. Sullivan PDF. By admin in Microeconomics April 6, 2017. By Martin A. Sullivan. Company tax reform is within the air. aggressive pressures from globalization, in addition to skyrocketing finances deficits, are forcing lawmakers to reconsider how America’s biggest companies are taxed. a few are looking to shut .

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    Taxing multinational companies in the 21st century ~ The Problem The core challenge in taxing multinational companies is one of competing priorities: maintaining U.S. competitiveness while protecting the corporate tax base. It can be difficult for ta…

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