Tax Withholding and Estimated Tax
Author | : |
Publisher | : |
Total Pages | : 44 |
Release | : 1992 |
Genre | : Tax revenue estimating |
ISBN | : |
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Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Us Corporate Tax Rate Cuts PDF full book. Access full book title Us Corporate Tax Rate Cuts.
Author | : |
Publisher | : |
Total Pages | : 44 |
Release | : 1992 |
Genre | : Tax revenue estimating |
ISBN | : |
Author | : Gravelle |
Publisher | : CreateSpace |
Total Pages | : 34 |
Release | : 2014-10-31 |
Genre | : |
ISBN | : 9781502956712 |
Advocates of cutting corporate tax rates frequently make their argument based on the higher statutory rate in the United States as compared with the rest of the world; they argue that cutting corporate taxes would induce large investment flows into the United States, which would create jobs or expand the taxable income base enough to raise revenue. President Barack Obama has supported a rate cut if the revenue loss can be offset with corporate base broadening. Others have urged on one hand, a revenue raising reform, and, on the other, setting deficit concerns aside.
Author | : |
Publisher | : |
Total Pages | : 196 |
Release | : 2008 |
Genre | : Budget |
ISBN | : |
Author | : United States. Congress. Joint Economic Committee |
Publisher | : |
Total Pages | : 116 |
Release | : 2012 |
Genre | : Business & Economics |
ISBN | : |
Author | : Martin A. Sullivan |
Publisher | : Apress |
Total Pages | : 180 |
Release | : 2012-02-01 |
Genre | : Business & Economics |
ISBN | : 143023928X |
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
Author | : Emanuel Kopp |
Publisher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 2019-05-31 |
Genre | : Business & Economics |
ISBN | : 1498317049 |
There is no consensus on how strongly the Tax Cuts and Jobs Act (TCJA) has stimulated U.S. private fixed investment. Some argue that the business tax provisions spurred investment by cutting the cost of capital. Others see the TCJA primarily as a windfall for shareholders. We find that U.S. business investment since 2017 has grown strongly compared to pre-TCJA forecasts and that the overriding factor driving it has been the strength of expected aggregate demand. Investment has, so far, fallen short of predictions based on the postwar relation with tax cuts. Model simulations and firm-level data suggest that much of this weaker response reflects a lower sensitivity of investment to tax policy changes in the current environment of greater corporate market power. Economic policy uncertainty in 2018 played a relatively small role in dampening investment growth.
Author | : Kimberly Clausing |
Publisher | : International Monetary Fund |
Total Pages | : 47 |
Release | : 2016-09-07 |
Genre | : Business & Economics |
ISBN | : 1475533799 |
This paper examines the main distortions of the U.S. corporate income tax (CIT), focusing on its international aspects, and proposes a set of reforms to alleviate them. A bold reform to replace the CIT with a corporate-level rent tax could induce efficiency-enhancing reform of the international tax system. Since fundamental reform is politically difficult, this paper also proposes an incremental reform that would reduce tax expenditures, reduce the CIT rate to 25-28 percent, and impose a minimum rent tax on foreign earnings. Finally, this paper analyzes empirically the likely impact of the incremental on corporate revenues outside the U.S.: Though a U.S. rate cut would likely lower revenues elsewhere, implementation of a strong minimum tax could more than offset that effect for most countries with effective tax rates above 15 percent.
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 110 |
Release | : 1978 |
Genre | : Corporations |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally |
Publisher | : |
Total Pages | : 300 |
Release | : 1978 |
Genre | : Corporations |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : |
Release | : 2019 |
Genre | : |
ISBN | : 9789295085695 |
We examine spillovers to the Irish economy from US corporate income tax rate cuts and find they lead to a small but persistent increase in Irish economic output. Our analysis of the transmission channels shows that an increase in investment, employment and exports in the externally-financed industrial sector largely drives this expansion. We also find that output spillovers from US corporate income tax cuts are larger when there is slack in the Irish labour market. Our findings suggest that the changing structure of the Irish economy means any spillovers to real economic activity from the recent US corporate tax cuts could be relatively minor. However, the larger presence and shifting focus of foreign multinational corporations’ operations in Ireland means lessons from past US corporate tax cuts may be of limited value in predicting the effects of the recent US tax system reform.