The Escalating Corporate Tax Burden in Missouri: A Case for Using Excess Revenues to Roll Back Corporate Taxes

McGowan, John R.
January 2000
Journal of State Taxation;Winter2000, Vol. 18 Issue 3, p23
Academic Journal
Examines the growth in Missouri corporate tax burden. Substantial economic benefits of tax incentives; Measure of corporate tax burden; Tax buoyancy methodology; Beneficiaries of proposed corporate tax relief.


Related Articles

  • What the design of an R&D tax incentive tells about its effectiveness: a simulation of R&D tax incentives in the European Union. Elschner, Christina; Ernst, Christof; Licht, Georg; Spengel, Christoph // Journal of Technology Transfer;Jun2011, Vol. 36 Issue 3, p233 

    Most industrialized countries apply special tax incentives to boost the R&D expenditures of firms. This study considers the design of such R&D tax incentives as applied in the European Union and simulates its effect on the post-tax R&D expenditures of firms in different industries and different...

  • Confusing signals - read them as best you can.  // Credit Management;Dec2003, p11 

    Reports that the tax burden imposed on businesses will increase by 2005 and 2006 in Great Britain. Tax competitiveness; Record of profit warnings; Increase in minimum wage; Condition of the stock market.

  • Forum: Incidence of the Corporate Income Tax. Diamond, John W. // National Tax Journal;Mar2013, Vol. 66 Issue 1, p149 

    An introduction is presented in which the editor discusses various reports within the issue on topics including the effect of the corporate income tax on labor in an integrated global economy, the incidence of the corporate income tax, and the tax burden distribution of the corporate income tax.

  • Multistate Taxation. Micheli, Chris; Doerr, David; Main, Fred // Corporate Business Taxation Monthly;Feb2001, Vol. 2 Issue 5, p39 

    Provides information on tax incentives for corporate business taxation in the U.S. Overview of tax incentives for business; Effectiveness of tax policy changes; Warranty of business tax incentives.

  • 3 Incentive Myths.  // Corporate Meetings & Incentives;Oct2002, Vol. 21 Issue 10, p56 

    Explains the truth behind myths on tax incentives of interest to corporate planners the United States. Taxation of gift certificates; Tax code limitations on qualified award plans; Tax on logoed gifts.

  • Arizona tax code hostile to manufacturers. Madavi, Syrus P. // Inside Tucson Business;11/17/97, Vol. 7 Issue 34, p5 

    Opinion. Comments that Arizona should change its corporate income tax apportionment formula to encourage manufacturing companies to add more business in the state. Proposal to reduce corporate income tax burden for capital and payroll investments.

  • Studies rank Utah business taxes favorably, incentives unfavorably. Stephenson, Howard // Enterprise/Salt Lake City;3/1/2004, Vol. 33 Issue 36, p26 

    Presents several studies that examined business taxes and business incentives in Utah. Change in the business taxes between fiscal year 2000 to fiscal year 2003; Comparison of the competitiveness of Utah business burdens with selected western states in the U.S.; Details on the ranking of Utah...

  • Taxation.  // Kuwait Country Review;2001/2002, p55 

    Describes the taxation system in Kuwait, as of 2001. Corporate income, capital gains and branch tax rates; Tax incentives for foreign investors.

  • Taxation.  // Malta Country Review;2001/2002, p57 

    Describes the taxation system in Malta, as of July 2001. Corporate income, capital gains and branch tax rates; Tax incentives for foreign investors.


Read the Article


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

Try another library?
Sign out of this library

Other Topics