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 |
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Hauptverfasser: | , |
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... |
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ISSN: | 0028-0283 1944-7477 |