Articles on Corporate Tax

History of Corporate Taxation

In 2019, President Donald Trump created outrage when he decided to lower the tax rates of corporations. Donald Trump was...

Why must corporations be taxed?

We live in a capitalist world today. This is the era of multinational corporations. Today, there are many companies that...

How Corporate Taxes Impact Corporate Behaviour?

Corporate taxes form a significant portion of the expenses borne by multinational corporations. These corporations are almost obsessed with efficiency....

Is Corporate Tax Progressive?

Taxes can be classified based on which class of the population pays the most. The purpose of taxation is to...

The Rise of Flat Tax

Governments all over the world generally levy graduated taxes on their population. This means that as the income being taxed...

Understanding Tax Terminology: Tax Base

Many students often find tax policy confusing. This is probably because it uses complex terms. The tax base is one...

Understanding Tax Terminology: Tax Rates

In the previous article, we discussed about how tax base calculations work. However, tax base calculations are just one part...

Arguments in Favor of Tax Competition

Before the advent of globalization, every country in the world was working in a vacuum when it came to taxes....

Arguments against Tax Competition

Proponents of the free market generally believe that competition is good for the economy. They argue in favor of the...

Tax Co-operation: A Primer

The modern world is globalized. This means that free movement of goods, services, people as well as capital is allowed...

Elasticity of Taxes

In the previous article, we have studied the concepts of the tax base and tax rate individually. Now, it is...

Strategies Used by American Companies for Tax Avoidance

America has been the hub of financial and entrepreneurial activity ever since the end of World War 2. However, over...

How Corporate Dividends are Taxed?

The continuous inflow of capital is vital for any economy to grow in the long run. This inflow of cash...

A Primer on Tax Deferral

Most multinational companies registered in America have business interests outside of the United States. Since the United States has a...

Why Amazon and Netflix Pay $0 in Corporate Taxes?

Amazon and Netflix are two of the most profitable firms in the entire world. For instance, last year, Amazon alone...

How are Losses Treated in Corporate Tax?

Corporate income tax is collected when there is corporate income i.e. when the revenue collected by the corporation exceeds the...

Tax the Rich Policy: A Critical Analysis

There are few issues which strike through the heart of communists in China and capitalists in America similarly. One such...

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Articles on Corporate Tax