THE INFLUENCE OF THE EXCESS PROFITS TAX ON BUSINESS DECISIONS TO INVEST: INTRODUCTION

THE recently expired Korean War excess profits tax was categorically condemned by the business community and many tax experts as one of the worst forms of taxation that could have been imposed upon American business. The rationale for utilizing this form of business taxation during a war emergency.....

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Veröffentlicht in:National tax journal 1954-09, Vol.7 (3), p.242
Hauptverfasser: Dugan, James E, Zubrow, Reuben A
Format: Artikel
Sprache:eng
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Zusammenfassung:THE recently expired Korean War excess profits tax was categorically condemned by the business community and many tax experts as one of the worst forms of taxation that could have been imposed upon American business. The rationale for utilizing this form of business taxation during a war emergency...
ISSN:0028-0283
1944-7477