The Corporate Tax Burden

April 1978
National Review;4/28/1978, Vol. 30 Issue 17, p526
The article discusses corporation tax in the U.S. The Department of Commerce's reports reveal the effective tax rate on real corporate profits is higher than the Internal Revenue Service's 48 percent statutory rate and exceeds 100 percent in 1974 in spite of tax loopholes. A table is presented that compares the inflation rate in the Consumer Price Index and the effective tax rate.


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