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
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container_title National tax journal
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creator Dugan, James E
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description 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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ispartof National tax journal, 1954-09, Vol.7 (3), p.242
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source Jstor Complete Legacy; Alma/SFX Local Collection
subjects Committees
Decision making
Economic growth
Executives
Expenditures
Income taxes
Industrial concentration
Inventory
Public finance
Questionnaires
Tax increases
Tax rates
Taxation
Writers
title THE INFLUENCE OF THE EXCESS PROFITS TAX ON BUSINESS DECISIONS TO INVEST: INTRODUCTION
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