THE PLACE OF THE CORPORATION INCOME TAX IN THE TAX STRUCTURE

THE PLACE OF THE CORPORATION INCOME TAX IN THE TAX STRUCTURE

FISCAL theory has suffered much in usefulness and reputation through a fail ure of the fiscal theorist to concern himself with the detailed provisions of individual taxes. Sometimes a policy recommendation is made for "an increase in taxation" without even specifying which taxes are involv...

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Bibliographische Detailangaben
Veröffentlicht in:National tax journal 1952-09, Vol.5 (3), p.279-285
1. Verfasser: SOMERS, HAROLD M.
Format: Artikel
Sprache:eng
Schlagworte:
Corporate income taxes
Corporations
Cost control
Depreciation
Double taxation
Income taxes
Investment income
Investment return rates
Investment tax credits
Investments
Personal income
Personal income taxes
Prices
Profit maximization
Profits
Straight line
Tax rates
Tax revenues
Taxation
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Beschreibung
Zusammenfassung:FISCAL theory has suffered much in usefulness and reputation through a fail ure of the fiscal theorist to concern himself with the detailed provisions of individual taxes. Sometimes a policy recommendation is made for "an increase in taxation" without even specifying which taxes are involved.
ISSN:0028-0283
1944-7477
DOI:10.1086/NTJ41790020