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From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Steven A. Bank

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.001.0001
Subject:
Law, Legal History

The U.S. corporate income tax — and in particular the double taxation of corporate income — has long been one of the most criticized and stubbornly persistent aspects of the federal revenue system. ... More


The lost moment in corporate tax reform

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.007
Subject:
Law, Legal History

The turning point in the development of the corporate tax may have been the decade following World War II. There was significant consensus that the taxation of corporations was problematic. ... More


The origins of double taxation

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.006
Subject:
Law, Legal History

This chapter discusses the roots of double taxation. The 1930s marked a shift in tax policy toward corporations. Much of the focus during the post-war years had been on creating a separate corporate ... More


Corporate tax at the turn of the century

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.003
Subject:
Law, Legal History

This chapter discusses corporate tax in the early 20th century. The 1894 corporate income tax represented the culmination of a gradual evolution of corporate taxation at the state and federal level ... More


The present and future of corporate income taxation

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.008
Subject:
Law, Legal History

This chapter examines recent corporate tax reform activities and the future of corporate income tax. Topics covered include the dividend tax cut of 2003, the 2007 Treasury Conference and Rangel Bill, ... More


Principles of Corporate Taxation

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0010
Subject:
Economics and Finance, South and East Asia

Describes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, ... More


From industry taxes to corporate taxes

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.002
Subject:
Law, Legal History

This chapter discusses the transition from the Civil War era's industry-based approach to taxation, to corporate taxes. At the state level, the separate corporate tax began to emerge in the latter ... More


The rise of the separate corporate tax

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.004
Subject:
Law, Legal History

This chapter details the advent of the separate corporate tax. Although the ratification of the Sixteenth Amendment in 1913 allowed Congress to adopt an individual income tax, the corporate income ... More


The roots of a corporate tax

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.001
Subject:
Law, Legal History

This chapter discusses the roots of the corporate income tax, which can be found in the 19th century. The early taxation of corporations — generally through capital stock taxes, dividend taxes, or ... More


Time and the Social Discount Rate

Chris Jones

in Applied Welfare Economics

Published in print:
2005
Published Online:
July 2005
ISBN:
9780199281978
eISBN:
9780191602535
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199281971.003.0008
Subject:
Economics and Finance, Public and Welfare

Many policies impact on inter-temporal consumption choices, with taxes on capital income being the most obvious example. This chapter examines the welfare effects of linear and non-linear personal ... More


Rebuilding the Tax System

Hiromitsu Ishi

in The Japanese Tax System

Published in print:
2001
Published Online:
November 2003
ISBN:
9780199242566
eISBN:
9780191596452
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199242569.003.0017
Subject:
Economics and Finance, South and East Asia

Treats two sweeping tax reforms starting from the late 1980s, that is to say, that for 1987–93 and that for 1994–99. It is important to explore the reasons leading up to a need for major reforms and ... More


Nonrecognition and the corporate tax shield

STEVEN A. BANK

in From Sword to Shield: The Transformation of the Corporate Income Tax, 1861 to Present

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195326192
eISBN:
9780199775811
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195326192.003.005
Subject:
Law, Legal History

This chapter continues the discussion of the transition to a separate corporate income tax in the 20th century. In the first two decades of the 20th century, mergers and acquisitions became ... More


Tax Policy in the OECD: Soft Governance Gets Harder

Robert T. Kudrle

in Mechanisms of OECD Governance: International Incentives for National Policy-Making?

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199591145
eISBN:
9780191594601
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199591145.003.0004
Subject:
Political Science, International Relations and Politics, Political Economy

Chapter 4 deals with tax policy in the OECD. Although the OECD has worked on many problems related to national fiscal systems, its achievements in sorting out international corporate tax ... More


Selected Business Tax Issues

Avi-Yonah Reuven, Nicola Sartori, and Omri Marian

in Global Perspectives on Income Taxation Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780195321357
eISBN:
9780199893690
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195321357.003.0008
Subject:
Law, Company and Commercial Law, Public International Law

This chapter examines the evolution of corporate taxation primarily (but not only) in the G7 countries with respect to the definition of a corporate taxpayer, corporate residency, corporate tax ... More


The Dynamic Economic Effects of a U.S. Corporate Income Tax Rate Reduction

John W. Diamond, George R. Zodrow, Thomas S. Neubig, and Robert J. Carroll

in Pathways to Fiscal Reform in the United States

Published in print:
2014
Published Online:
September 2015
ISBN:
9780262028301
eISBN:
9780262321914
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262028301.003.0008
Subject:
Economics and Finance, Financial Economics

The U.S. statutory corporate income tax rate is now the highest in the world among industrialized countries, and has sparked many proposals for reform. In this chapter, John Diamond, George Zodrow, ... More


From Hegemony to Transatlantic Tax Battle?

Lukas Hakelberg

in The Hypocritical Hegemon: How the United States Shapes Global Rules against Tax Evasion and Avoidance

Published in print:
2020
Published Online:
September 2020
ISBN:
9781501748011
eISBN:
9781501748035
Item type:
chapter
Publisher:
Cornell University Press
DOI:
10.7591/cornell/9781501748011.003.0007
Subject:
Political Science, Public Policy

This chapter discusses the most recent developments in transatlantic bargaining over countermeasures to financial secrecy and corporate profit-shifting, and sketches several future scenarios based on ... More


Attitudes toward the Progressivity of Taxes, Corporate Tax, and Estate Tax

Ruben Durante and Louis Putterman

in Improving Public Opinion Surveys: Interdisciplinary Innovation and the American National Election Studies

Published in print:
2011
Published Online:
October 2017
ISBN:
9780691151458
eISBN:
9781400840298
Item type:
chapter
Publisher:
Princeton University Press
DOI:
10.23943/princeton/9780691151458.003.0019
Subject:
Political Science, American Politics

This chapter examines attitudes toward taxation, looking in particular at views about progressivity, taxing big business, and the estate tax. ANES surveys have regularly included some measures about ... More


Corporate Tax Privacy and Human Rights

Joshua D. Blank

in Tax, Inequality, and Human Rights

Published in print:
2019
Published Online:
May 2019
ISBN:
9780190882228
eISBN:
9780190882266
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190882228.003.0013
Subject:
Law, Human Rights and Immigration

This chapter examines the relationship of corporate tax privacy and tax compliance from a new vantage point, which is called the “intercorporate perspective.” In the United States, all tax returns ... More


Federalism, Regulatory Competition, and The Limited Liability Movement: The Coyote Howled and the Herd Stampeded

J. WILLIAM CALLISON

in The Governance of Close Corporations and Partnerships: US and European Perspectives

Published in print:
2004
Published Online:
January 2010
ISBN:
9780199264353
eISBN:
9780191718496
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199264353.003.0008
Subject:
Law, Comparative Law, Company and Commercial Law

This chapter describes the different tax treatments of US tax corporations and US tax partnerships, as well as the Internal Revenue Service's (IRS) and the court's original position that ... More


1914–1939

Brian R. Cheffins

in Corporate Ownership and Control: British Business Transformed

Published in print:
2008
Published Online:
January 2009
ISBN:
9780199236978
eISBN:
9780191717260
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199236978.003.0008
Subject:
Law, Company and Commercial Law

Pre-World War I momentum in favour of diffusion of share ownership was sustained up to 1939. On the sell side, pressure to pay dividends, generational considerations, the periodic availability of ... More


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