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Special Report on

Total corporate taxation

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In his preface, Louis Kaplow writes, "The purpose of this book is to offer a unifying conceptual framework for the normative study of taxation and related subjects in public economics." This framework is very much in the optimal tax mode, where a social welfare function with individual utilities as arguments is maximized, subject to a government budget constraint. To this reviewer, optimal tax theory is one of the triumphs of modern public economics, though much remains to be done. It is fun and informative to read in one place about the progress researchers have made in understanding many facets of the ...
of individuals or businesses (corporations or other legal entities). Various income tax systems exist, with varying degrees of tax incidence . Income taxation can be progressive , proportional , or regressive . When the tax is levied on the income of companies, it is often called a corporate tax , corporate income tax, or profit tax. Individual income taxes often tax the total income of the individual (with some deductions permitted), while corporate income taxes often tax net income (the difference between gross receipts, expenses, and additional write-offs). Various systems define income differently, and often allow notional ...
Outsourcing or off-sourcing is a new trend among companies to facilitate and conduct operations in the United States. These companies use it as a way to reduce costs and the use of cheaper labor or subcontract to foreign companies setting up offices overseas outsourcing. This takes much-needed jobs from the U.S. economy. The decision to outsource is often in the interest of the company to reduce costs, divert or energy-saving measures aimed at making the skills of a particular company or for the more efficient use of labor, capital, technologies and resources. . Businesses typically outsourced information technology, personnel, ... market research, surveys and trends
Why are corporate income taxes so high in the US? | John Brian ...
Ultimately, the owners of corporations have to pay taxes on the dividends they receive.  That sounds like double taxation to us.  So why don’t we correct this?    Surprisingly little attention is being paid to fixing the most growth-inhibiting, anticompetitive tax of all, the corporate income tax. Reducing or eliminating the corporate tax would curtail numerous wasteful tax distortions, boost growth in both the short and long run, increase America’s global competitiveness, and raise future wages. The Canadian economy boomed after they lowered business taxes. The US has the second-highest corporate income tax rate of any ... market research, surveys and trends


Closing Three Common Corporate Income Tax Loopholes Could Raise ...
The current economic downturn has opened up enormous gaps between revenues and expenditures in the budgets of the vast majority of states.  Tax revenues are flat or declining, and spending pressures are growing as families with unemployed workers require state-financed medical assistance and income support.  New spending demands associated with security and public health concerns are compounding the states' fiscal crises. As they work to close these budget gaps, state policymakers are facing difficult decisions about whether to cut state ... industry trends, business articles and survey research
Effects of State Tax Structure on Business Organizational Form
million in California and $40 million in Colorado in 2004 (Crumbley and Gamin, 2006). ... removed 99 percent of the operating income of the business from ..... “Total Corporate Taxation: Hidden, Above-the-Line, Non-Income Taxes. ... industry trends, business articles and survey research
Why are corporations sitting on their money?
At this morning's jobs discussion. I asked the panelists -- Labor Secretary Hilda Solis, AFL-CIO President Rich Trumka, Chamber of Commerce honcho Tom Donahue and Columbia University Professor Jeffrey Pfeffer --why businesses are sitting on $1.8 trillion in reserves. Clearly, they're worried about the near-term, and maybe long-term, economy, and are holding reserves to protect themselves. But why? Is it because there's not enough demand, and not enough expectation of demand growth, for their products? Fear of further dips and crises? Concern about government actions? Something else? Donahue argued that it was ... market trends, news research and surveys resources
US Senate candidates tackle the issues
John Dougherty: Begin a national campaign similar to the 1960s space program to convert the United States to a renewable energy-based economy within 10 years. This will stimulate job growth across wide sectors of the economy and help spur creation and high-paying sustainable jobs for decades to come. J.D. Hayworth: Beginning with the passage of the Troubled Asset Relief Program, the federal government has taken an entirely wrong approach to creating a favorable environment for employment stability and job creation. The federal government’s heavy-handed approach, interference and even takeover of several private sectors of ... market trends, news research and surveys resources


Corporate Taxation and International Competition
Christensen, K., R. Cline, and T. Neubig, Total corporate taxation: “Hidden,” above-the-line, non-income taxes, National Tax Journal, September 2001, ... technology research, surveys study and trend statistics
Corporation Business Tax Overview - NJ Taxation
The Corporation Business Tax Act imposes a franchise tax on a domestic corporation for the privilege of existing as a corporation under New Jersey law, and on a foreign corporation for the privilege of having or exercising its corporate charter in this State or doing business, employing or owning capital or property, maintaining an office, deriving receipts, or engaging in contracts in New Jersey. The tax applies to all domestic corporations and all foreign corporations having a taxable status unless specifically exempt. The tax also applies to joint-stock companies or associations, business trusts, limited partnership ... technology research, surveys study and trend statistics
Total Corporate Taxation: Hidden, Above-the-Line, Non-Income Taxes
Nov 12, 2001 ... Total Corporate Taxation: Hidden,. Above-the-Line, Non-Income Taxes by Kevin Christensen, Robert J. Cline, and Thomas S. Neubig ...
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What is 'double taxation'? - Yahoo! Answers
Generally, double taxation means being taxed twice on the same transaction or being taxed on a tax paint. In Canada, for example, British Columbia used to apply sales tax to the cost of the item purchased PLUS the Goods and Services Tax (GST) paid to the Feds as part of every purchase. The GST was 7% so if an item cost $100.00 you paid this plus $7.00 in GST. BC figured the sales tax on the $107. You ended up paying a tax on a tax - double taxation. The most obvious answer to the second part of you question is that double taxation is unfair and ends up pissing off the electorate. BC, for example, changed the law so that the ...
Tax Law (Questions About Taxes): S-Corp, self employment tax ...
Specializing in Business and Corporate taxation. Comparing the advantages and requirements of different business entities, such as Sub-S Corporations, LLC`s, Partnerships (Both Limited and General), Doing Business as a Sole Proprietor, or Using a C-Corporation. Issues regarding K-1 distributions, 1040, schedule C, 1120, 1120s. Are you considering domiciling a Corporation in a low tax state? I can review the benefits and misinformation that exists. Experience I have been in the business of assisting business owners in reducing their taxes and liability since 1986. The company is Owelesstax, incorporated, at ...