Excess Profits Tax On Corporrations
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Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 982 |
Release | : 1950 |
Genre | : Corporations |
ISBN | : |
Download Excess Profits Tax on Corporations, 1950 Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 982 |
Release | : 1950 |
Genre | : Corporations |
ISBN | : |
Download Excess Profits Tax on Corporrations Book in PDF, Epub and Kindle
Author | : United States. Congress. Senate. Finance |
Publisher | : |
Total Pages | : 910 |
Release | : 1950 |
Genre | : |
ISBN | : |
Download Excess Profits Tax on Corporations, 1950. Hearings ... on H.R. 9827 Book in PDF, Epub and Kindle
Author | : United States. Internal Revenue Service |
Publisher | : |
Total Pages | : 360 |
Release | : 1921 |
Genre | : Excess profits tax |
ISBN | : |
Download Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and Excess Profits Tax Under the Revenue Act of 1918 Book in PDF, Epub and Kindle
Author | : United States. Congress. Senate. Committee on Finance |
Publisher | : |
Total Pages | : 894 |
Release | : 1950 |
Genre | : Corporations |
ISBN | : |
Download Excess Profits Tax on Corporations, 1950 Book in PDF, Epub and Kindle
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 784 |
Release | : 1953 |
Genre | : Excess profits tax |
ISBN | : |
Download Excess Profits Tax Extension Book in PDF, Epub and Kindle
Author | : Robert Hiester Montgomery |
Publisher | : |
Total Pages | : 1078 |
Release | : 1942 |
Genre | : Corporations |
ISBN | : |
Download Excess Profits and Other Federal Taxes on Corporations Book in PDF, Epub and Kindle
Author | : Robert Hiester Montgomery |
Publisher | : |
Total Pages | : 368 |
Release | : 1920 |
Genre | : Excess profits tax |
ISBN | : |
Download Excess Profits Tax Procedure Book in PDF, Epub and Kindle
Author | : George Edwin Holmes |
Publisher | : |
Total Pages | : 1040 |
Release | : 1919 |
Genre | : Excess profits tax |
ISBN | : |
Download Federal Income Tax, War-profits and Excess-profits Taxes Book in PDF, Epub and Kindle
Author | : Mr. Shafik Hebous |
Publisher | : International Monetary Fund |
Total Pages | : 37 |
Release | : 2022-09-16 |
Genre | : Business & Economics |
ISBN | : |
Download Excess Profit Taxes: Historical Perspective and Contemporary Relevance Book in PDF, Epub and Kindle
This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be designed as an efficient tax only falling on economic rent, like an allowance for corporate capital, and drawing some parallels with current proposals for reforming multinationals’ taxation. EPTs can be permanent or temporary as an add-on to the corporate income tax to support revenue during an adverse shock episode. The latter reflects experiences with EPTs during and after the World Wars. Different from that era, though, profit shifting is now a challenge. Estimation using firm-level data suggest that, at present, locations of excess profit across countries are consistent with profit shifting practices by multinationals. Destination-based EPTs can address this concern. Estimates suggest that a 10 percent EPT on the globally consolidated accounts of multinationals (on top of the current corporate income tax), with the EPT base being allocated using sales, raises global revenue by 16 percent of corporate income tax revenues. The analysis suggests that international coordination would be desirable to mitigate the risks of profit shifting and tax competition. Eventually, EPTs could mark an evolution of corporate taxation toward a non-distortionary rent tax.