Corporate tax reform : taxing profits in the 21st century /

Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America's largest businesses are taxed. Some want to close "loopholes." Others want to end all U.S. tax on foreign profits. Some...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Sullivan, Martin A.
Formato: Electrónico eBook
Idioma:Inglés
Publicado: [Place of publication not identified] : New York : Apress ; Distributed to the Book trade worldwide by Springer, 2011.
Temas:
Corporations > Taxation > Law and legislation > United States.
Corporations > Finance > Law and legislation > United States.
Corporate profits > Taxation > Law and legislation > United States.
LAW > Military.
Informatique.
Corporations > Finance > Law and legislation
Corporations > Taxation > Law and legislation
United States
Acceso en línea:Texto completo (Requiere registro previo con correo institucional)
Tabla de Contenidos:
  • 1. Let the debate begin
  • 2. Profits and profit tax, by the numbers
  • 3. The overwhelming case against the corporate tax
  • 4. Why the corporate tax won't go away
  • 5. Cut the rate!
  • 6. Where the money is
  • 7. Corporate tax expenditures
  • 8. How should foreign profits be taxed?
  • 9. Globalization and the modern multinational
  • 10. Pass-through entities
  • 11. State corporate taxes
  • 12. Corporate tax simplification
  • 13. Fundamental tax reform
  • 14. More bold reforms
  • 15. The budget and political reality.

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