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Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 982 pages
File Size : 52,9 Mb
Release : 1950
Category : Corporations
ISBN : LOC:00186820150
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 982 pages
File Size : 50,9 Mb
Release : 1950
Category : Corporations
ISBN : STANFORD:36105019604425
Author : United States. Congress. Senate. Committee on Finance
Publisher : Unknown
Page : 894 pages
File Size : 42,5 Mb
Release : 1950
Category : Corporations
ISBN : LOC:00111820442
Author : United States. Congress. Senate. Finance
Publisher : Unknown
Page : 910 pages
File Size : 52,6 Mb
Release : 1950
Category : Electronic
ISBN : STANFORD:36105045283582
Author : Mr. Shafik Hebous,Dinar Prihardini,Nate Vernon
Publisher : International Monetary Fund
Page : 37 pages
File Size : 50,5 Mb
Release : 2022-09-16
Category : Business & Economics
ISBN : 9798400221729
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.
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 784 pages
File Size : 45,8 Mb
Release : 1953
Category : Excess profits tax
ISBN : LOC:00186820629
Author : United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher : Unknown
Page : 36 pages
File Size : 54,7 Mb
Release : 1951
Category : Corporations
ISBN : MINN:31951D035187482
Author : United States. Congress. House. Committee on Ways and Means,United States. Congress. Senate. Committee on Finance
Publisher : Unknown
Page : 626 pages
File Size : 45,6 Mb
Release : 1950
Category : Corporations
ISBN : NWU:35559006833820
Author : Tax Institute (U.S.)
Publisher : Unknown
Page : 202 pages
File Size : 41,6 Mb
Release : 1953
Category : Excess profits tax
ISBN : STANFORD:36105044141146
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 316 pages
File Size : 40,7 Mb
Release : 1919
Category : Excess profits tax
ISBN : HARVARD:HL26WQ
Author : Anonim
Publisher : Unknown
Page : 148 pages
File Size : 54,9 Mb
Release : 1921
Category : Excess profits tax
ISBN : HARVARD:LI3M6E
Author : United States. Office of Internal Revenue
Publisher : Unknown
Page : 348 pages
File Size : 43,8 Mb
Release : 1920
Category : Excess profits tax
ISBN : IND:30000084047970
Author : United States. Bureau of Internal Revenue
Publisher : Unknown
Page : 62 pages
File Size : 55,8 Mb
Release : 1941
Category : Corporations
ISBN : UOM:35112104723152
Author : United States. Department of the Treasury
Publisher : Unknown
Page : 90 pages
File Size : 45,7 Mb
Release : 1924
Category : Excess profits tax
ISBN : HARVARD:32044032226524
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 32 pages
File Size : 49,9 Mb
Release : 1938
Category : Corporations
ISBN : MINN:319510015578966