A better corporate tax?

The Byzantine US federal corporate tax code often allows corporations that earn accounting profits to avoid tax liability altogether. Weimer describes a more efficient, and less administratively costly way to tax corporations by taxing the capitalized value of a corporation rather than taxing the pr...

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Veröffentlicht in:	Journal of policy analysis and management 2002-10, Vol.21 (4), p.693-696
1. Verfasser:	Weimer, David L.
Format:	Artikel
Sprache:	eng
Schlagworte:	Campaign contributions Capital depreciation Capital income Capital tax Corporate income tax Corporate income taxes Corporate taxation Corporate taxes Corporations Cost control Economic growth Efficiency Equity Fiscal policy GDP Gross Domestic Product Income tax Income taxes Insights Liability Outcomes of Education Personal income Personal income taxes Policy studies Political economy Property taxes Reform Return on capital Revenue Tax rates Taxation Taxes United States of America Writers
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Beschreibung
Zusammenfassung:	The Byzantine US federal corporate tax code often allows corporations that earn accounting profits to avoid tax liability altogether. Weimer describes a more efficient, and less administratively costly way to tax corporations by taxing the capitalized value of a corporation rather than taxing the profits of corporations.
ISSN:	0276-8739 1520-6688
DOI:	10.1002/pam.10081