Excess Profits Taxation
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Excess Profits Taxation 1940
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1940
Excess Profits Taxation 1940 written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1940 with Excess profits tax categories.
The Incidence Of Excess Profits Taxation
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Author : Marion Hamilton Gillim
language : en
Publisher: New York : Columbia University Press ; London : P.S. King & son, Limited
Release Date : 1945
The Incidence Of Excess Profits Taxation written by Marion Hamilton Gillim and has been published by New York : Columbia University Press ; London : P.S. King & son, Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 1945 with Excess profits tax categories.
Excess Profit Taxes Historical Perspective And Contemporary Relevance
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Author : Mr. Shafik Hebous
language : en
Publisher: International Monetary Fund
Release Date : 2022-09-16
Excess Profit Taxes Historical Perspective And Contemporary Relevance written by Mr. Shafik Hebous and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-16 with Business & Economics categories.
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.
Excess Profits Taxation
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Author : Tax Institute (U.S.)
language : en
Publisher:
Release Date : 1953
Excess Profits Taxation written by Tax Institute (U.S.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1953 with Excess profits tax categories.
Excess Profits Tax Extension
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1953
Excess Profits Tax Extension written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1953 with Excess profits tax categories.
Excess Profits Tax On Corporrations
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1950
Excess Profits Tax On Corporrations written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1950 with Corporations categories.
Excess Profits Tax On Corporations 1950
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Author : United States. Congress. Senate. Committee on Finance
language : en
Publisher:
Release Date : 1950
Excess Profits Tax On Corporations 1950 written by United States. Congress. Senate. Committee on Finance and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1950 with Corporations categories.
Excess Profits Tax On Corporations 1950
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 1950
Excess Profits Tax On Corporations 1950 written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1950 with Corporations categories.
Taxation Of Excess Profits
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Author : Richard Martin Boeckel
language : en
Publisher:
Release Date : 1933
Taxation Of Excess Profits written by Richard Martin Boeckel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1933 with Excess profits tax categories.
The Excess Pro Ts Tax Law
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Author : Guaranty Trust Company of New York
language : en
Publisher: Forgotten Books
Release Date : 2016-08-13
The Excess Pro Ts Tax Law written by Guaranty Trust Company of New York and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-13 with Business & Economics categories.
Excerpt from The Excess Pro ts Tax Law: Act Approved March 3, 1917 The tax on excess profits is in addition to all taxes heretofore imposed, and is eight per cent um upon the amount of annual net income in excess of the sum of and eight per centum of the actual capital invested. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works."