TITLE

Corporate Tax Cuts: U.S. Is Falling Behind

PUB. DATE
December 2007
SOURCE
USA Today Magazine;Dec2007, Vol. 136 Issue 2751, p5
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses issues related to the decision of seven nations in the European Union (EU) to cut their corporate income tax rates in 2007. According to a recent survey by KPMG, the average corporate tax rate in the EU has fallen from 38 percent in 1996 to 24 percent in 2007. The article notes that every developed nation except the U.S. has reduced corporate rates since the Reagan tax cut, such that the average top corporate tax rate in industrialized nations has fallen by nearly 20 percent.
ACCESSION #
27898290

 

Related Articles

  • Körperschaftsbesteuerung und Unternehmensverschuldung: Evidenz aus einem Europáischen Firmenpanel. Stöckl, Matthias; Winner, Hannes // Jahrbücher für Nationalökonomie & Statistik;mar2013, Vol. 233 Issue 2, p189 

    This paper analyzes the impact of corporate taxation on a firm's debt policy. We contribute to the existing literature in two ways: (i) we explicitly model persistence in the debt-to-asset ratio, and (ii) we incorporate firm heterogeneity with respect to firm size and legal form. Empirically,...

  • WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION? Devereux, Michael P.; Loretz, Simon // National Tax Journal;Sep2013, Vol. 66 Issue 3, p745 

    We review the empirical literature on competition in source-based taxes on corporate income. Drawing an analogy to the competition models for the goods market indicates how evidence for the existence of tax competition can be provided, and highlights that tax competition can take many forms....

  • España debe reducir el tipo de gravamen en el IS.  // Estrategia Financiera;2008, Vol. 23 Issue 255, p78 

    No abstract available.

  • Taxation.  // Tonga Country Review;2001/2002, p49 

    Reports on the prevailing tax rates in Tonga as of July 2001. Corporate income tax for non-resident companies; Tax rates for approved export companies.

  • Taxation.  // Nigeria Country Review;2013, p150 

    The article offers information on corporate income tax rate in Nigeria.

  • Ontario Corporate Income Tax Rates, 2002.  // Northern Ontario Business;Feb2003, Vol. 23 Issue 4, p8 

    Presents a graph depicting the corporate income tax rates in Ontario for the year 2002.

  • ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX. SKICA, TOMASZ; WOŁOWIEC, TOMASZ; PAVLOV, PAVEL // Financial Internet Quarterly 'e-Finanse';2014, Vol. 10 Issue 1, p60 

    The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed....

  • Proporcionalni sistem oporezivanja u Crnoj Gori. Delić, Slaviša // Entrepreneurial Economy;Dec2006, Vol. 14, p197 

    Under the influence of transition process, tax system has experienced radical changes. Today it is a different system which is more and more turned to business. However, one part of public still pleads return of old system and does not understand that those times are just part of our past. By...

  • Feeling the pinch: Changes to the 2013 tax law affect professionals and practices. Dennis-Escoffier, Shirley; Quintana, Olga; Ortiz, Cesar // MGMA Connection;Feb2014, Vol. 14 Issue 2, p49 

    The article focuses on the changes in the 2013 American Taxpayer Relief Act. It says that the act makes permanent the Bush-era income tax rates for all taxpayers, except a individual with taxable income of over $400,000. It states that the income that exceeds the said amount will be taxed at...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics