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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


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 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


Taxation of Income from Capital

Dale W. Jorgenson and Kun‐Young Yun

in Tax Reform and the Cost of Capital

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198285939
eISBN:
9780191596490
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198285930.003.0002
Subject:
Economics and Finance, Public and Welfare

Features of the US tax system and law are employed to illustrate the complexities that arise in practical discussions of tax policy: the tax treatment is considered of income from assets held by ... 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 US Tax System

Dale W. Jorgenson and Kun‐Young Yun

in Tax Reform and the Cost of Capital

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198285939
eISBN:
9780191596490
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198285930.003.0003
Subject:
Economics and Finance, Public and Welfare

A quantitative and detailed description is presented of the US tax system and law, which begins by providing estimates of the rates of capital income taxation at both corporate and individual levels ... 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


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


Effective Tax Rates

Dale W. Jorgenson and Kun‐Young Yun

in Tax Reform and the Cost of Capital

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198285939
eISBN:
9780191596490
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198285930.003.0004
Subject:
Economics and Finance, Public and Welfare

Alternative policy provisions are compared for capital income taxation and the social rates of return in terms of marginal effective tax rates, since, by measuring these for different assets, it is ... 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


Summary and Conclusion

Dale W. Jorgenson and Kun‐Young Yun

in Tax Reform and the Cost of Capital

Published in print:
1991
Published Online:
November 2003
ISBN:
9780198285939
eISBN:
9780191596490
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0198285930.003.0005
Subject:
Economics and Finance, Public and Welfare

This final chapter provides an evaluation of the cost of capital approach to tax policy analysis. This approach has amply proved its usefulness as a guide to tax reform. While the US tax policy ... More


Raising Revenue from Reforming the Corporate Tax Base

Jane G. Gravelle

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/9780262028301.003.0007
Subject:
Economics and Finance, Financial Economics

In this chapter, Jane Gravelle considers a wide variety of ways of increasing corporate income tax revenues. She examines a wide range of base broadening reforms, focusing on those that would raise ... More


The Economics of Corporate and Business Tax Reform

Dhammika Dharmapala

in The Economics of Tax Policy

Published in print:
2017
Published Online:
March 2017
ISBN:
9780190619725
eISBN:
9780190619756
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780190619725.003.0014
Subject:
Economics and Finance, Public and Welfare

The reform of corporate and business taxation is central to current tax policy debates in the United States. This chapter provides a framework for analyzing reform proposals by describing the lessons ... More


Reaching Beyond the Market into State Responsibilities

Susanne K. Schmidt

in The European Court of Justice and the Policy Process: The Shadow of Case Law

Published in print:
2018
Published Online:
February 2018
ISBN:
9780198717775
eISBN:
9780191787287
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780198717775.003.0005
Subject:
Political Science, European Union

Chapter 5 addresses policies that are more sensitive to sovereignty. The Citizenship Directive and the Patient Mobility Directive were both highly influenced by case-law development, although member ... More


Taxes

Harold L. Cole

in Monetary and Fiscal Policy through a DSGE Lens

Published in print:
2020
Published Online:
April 2020
ISBN:
9780190076030
eISBN:
9780190076078
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/oso/9780190076030.003.0015
Subject:
Economics and Finance, Econometrics, Macro- and Monetary Economics

This chapter presents an overview of the U.S. tax system focusing on individual and corporate taxation and how that relates to the taxation of capital and income. Some historical perspective is ... More


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