Articles on Corporate Tax
History of Corporate Taxation
This article describes the history or corporate taxes in America. It explains how corporate taxes were taxed at very low rates during early American history, and then the rates reached their maximum during the cold war period.
Why must corporations be taxed?
This article explains why corporations are taxed. It provides a list of some of the additional privileges which are enjoyed by corporations due to which the levy of higher taxes is justified.
Different Forms of Corporate Taxation
This article explains the various forms of taxation which corporations all over the world face. It also lists the top three counterproductive taxes and explains how these taxes hamper the working of the economy as a whole.
How Corporate Taxes Impact Corporate Behaviour?
This article explains the concept of tax competition. It explains how companies have been able to use tax competition in order to play countries off against one another and lower the tax rates. It also explains how companies have started placing their assets strategically in order to take advantage of tax competition.
Is Corporate Tax Progressive?
This article explains the concept of progressive, regressive, and proportional tax. It then tries to answer the question about whether corporate tax is progressive. The different arguments, in favor of, as well as against this notion, have been discussed in this article.
The Rise of Flat Tax
This article explains the concept of flat-rate tax systems. It contrasts the flat-rate tax systems with graduated tax systems and then points out the advantages of such a system.
Understanding Tax Terminology: Tax Base
This article explains the concept of a tax base. It lists the various types of tax bases and explains how they affect tax revenues. It also provides information about why tax base matters and what can be done in order to increase it.
Understanding Tax Terminology: Tax Rates
The bottom line is that nominal tax rates alone cannot be used to compare different tax regimes. Effective tax rates are an important way that can be used by corporations to find out the tax rate, which will be applicable to them.
Arguments in Favor of Tax Competition
This article explains the concept of tax competition. It mentions the main positive points which favor the idea of tax competition. The benefits which accrue to corporations, as well as governments, have been listed in this article.
Arguments against Tax Competition
This article explains the disadvantages of tax competition. Each disadvantage has been explained in detail with examples in order to make the reader aware of their impact.
Tax Co-operation: A Primer
This article explains the concept of tax co-operation. It provides some of the salient features of tax co-operation. Lastly, it also lists some of the drawbacks of this strategy. The features of this policy, which make it far-fetched, have also been explained in detail.
Elasticity of Taxes
This article explains the concept of elasticity of taxes. It classifies taxes based on their elastic or inelastic nature. It also provides some rules related to tax elasticity. Lastly, it explains why the concept of tax elasticity is difficult to observe.
Strategies Used by American Companies for Tax Avoidance
This article explains the various strategies which are used by American companies in order to reduce their tax liability. It also explains why some of these strategies are more effective than others.
How Corporate Dividends are Taxed?
This article explains the process of dividend taxation. It explains how dividends are subject to double or even triple taxation. Then, it also explains cases such as taxation on dividends to intercompany investors and foreign investors.This article explains the process of dividend taxation. It explains how dividends are subject to double or even triple taxation. Then, it also explains cases such as taxation on dividends to intercompany investors and foreign investors.
Capital Gains Taxes
This article explains the concept of capital gains taxes. It explains how capital gains taxes affect corporate behavior. It also explains the disadvantages of having a significantly lower long term capital gains tax rate.
State Corporate Taxes
This article explains the concept of state corporate taxes. It explains how state corporate taxes are related to federal taxes. The article also explains the mechanism for calculating the payable state tax as well as how companies avoid paying it.
A Primer on Tax Deferral
This article explains the concept of income tax deferral. It also explains how companies benefit by deferring the payment of income tax on their foreign incomes.
The Corporate Alternate Minimum Tax
This article explains the concept of alternate minimum tax. It explains why this tax has been repealed by President Trump in the Tax Cuts and Jobs Act. It also lists down some of the most evident negative features of this tax.
Sales Tax and Use Tax in the United States
This article explains the sales tax and the use tax system present in the United States. It describes the system, explains the difference between sales tax and use tax, and also explains how this system affects the behavior of corporations in that area.
Why Amazon and Netflix Pay $0 in Corporate Taxes?
This article explains the various provisions in the law, which allow Amazon to legally pay $0 in taxes despite having billions of dollars of income. It explains how these provisions are legal and not as unfair as they are made out to be.
How are Losses Treated in Corporate Tax?
This article explains how the United States government looks at tax losses. The rules which define the carryback and carry forward of tax losses have been explained in detail in this article.
Authorship/Referencing - About the Author(s)
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