Quarterly Journal of Economics Vol. 54 No. 1 Part 1 1939
Discriminatory Effects of the Annual Computation of the Corporation Income Tax
Abstract
The problem, 51. — Analysis of Statistics of Income data, 52. — Qualifications, 53. — Analysis of data for individual corporations, 53. — Discriminatory effects increase in proportion to tax-rate, 58. — Cyclical effects of the excess profits tax, 58. — Incidence of the undistributed profits tax, 60. — Probable effects on revenue of loss carry forward provisions, 60. — Analysis of data for forty corporations, 65. — Effectiveness of such provisions, 68. — British practice, 69. — Conclusion, 71.
- DOI
- 10.1093/qje/54.1_part_1.51
- Volume
- 54
- Issue
- 1 Part 1
- Pages
- 51-72
- Language
- en
- Sources
- openalex crossref