Author: Juan Carlos Suárez Serrato
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This paper documents facts about the state corporate tax structure -- tax rates, base rules, and credits -- and investigates its consequences for state tax revenue and economic activity. We present three main findings. First, tax base rules and credits explain more of the variation in the state corporate tax revenue than tax rates do. Second, although states typically do not offset tax rate changes with base and credit changes, the effects of tax rate changes on tax revenue and economic activity depend on the breadth of the base. Third, as states have narrowed their tax bases, the relationship between tax rates and tax revenues has diminished. Overall, changes in state tax bases have made the state corporate tax system more favorable for corporations and are reducing the extent to which tax rate increases raise corporate tax revenue.
The Structure of State Corporate Taxation and Its Impact on State Tax Revenues and Economic Activity
Author: Juan Carlos Suárez Serrato
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This paper documents facts about the state corporate tax structure -- tax rates, base rules, and credits -- and investigates its consequences for state tax revenue and economic activity. We present three main findings. First, tax base rules and credits explain more of the variation in the state corporate tax revenue than tax rates do. Second, although states typically do not offset tax rate changes with base and credit changes, the effects of tax rate changes on tax revenue and economic activity depend on the breadth of the base. Third, as states have narrowed their tax bases, the relationship between tax rates and tax revenues has diminished. Overall, changes in state tax bases have made the state corporate tax system more favorable for corporations and are reducing the extent to which tax rate increases raise corporate tax revenue.
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This paper documents facts about the state corporate tax structure -- tax rates, base rules, and credits -- and investigates its consequences for state tax revenue and economic activity. We present three main findings. First, tax base rules and credits explain more of the variation in the state corporate tax revenue than tax rates do. Second, although states typically do not offset tax rate changes with base and credit changes, the effects of tax rate changes on tax revenue and economic activity depend on the breadth of the base. Third, as states have narrowed their tax bases, the relationship between tax rates and tax revenues has diminished. Overall, changes in state tax bases have made the state corporate tax system more favorable for corporations and are reducing the extent to which tax rate increases raise corporate tax revenue.
State Tax Policy
Author: David Brunori
Publisher: The Urban Insitute
ISBN: 9780877667261
Category : Business & Economics
Languages : en
Pages : 164
Book Description
Publisher: The Urban Insitute
ISBN: 9780877667261
Category : Business & Economics
Languages : en
Pages : 164
Book Description
State Corporation Income Tax: Issues in Worldwide Unitary Combination
Author:
Publisher: Hoover Press
ISBN: 9780817978839
Category : Corporations
Languages : en
Pages : 394
Book Description
Publisher: Hoover Press
ISBN: 9780817978839
Category : Corporations
Languages : en
Pages : 394
Book Description
State Taxation of Business
Author: Thomas F. Pogue
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 370
Book Description
Papers delivered by various contributors at a seminar organized by the National Tax Association on 7-8 March, 1991. Includes: State business taxation: description and rationales; State taxation of corporate income; Exporting of state taxes; State taxation of telecommunications; State taxation of multistate banking; State taxation of insurance companies; Environmental taxes and fees.
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 370
Book Description
Papers delivered by various contributors at a seminar organized by the National Tax Association on 7-8 March, 1991. Includes: State business taxation: description and rationales; State taxation of corporate income; Exporting of state taxes; State taxation of telecommunications; State taxation of multistate banking; State taxation of insurance companies; Environmental taxes and fees.
State Taxation Policy
Author: Michael Barker
Publisher: Duke University Press
ISBN: 9780822305354
Category : Business & Economics
Languages : en
Pages : 308
Book Description
This volume discusses the problems of state governments in coping with contemporary issues of redesigning taxation policies to encourage economic growth.
Publisher: Duke University Press
ISBN: 9780822305354
Category : Business & Economics
Languages : en
Pages : 308
Book Description
This volume discusses the problems of state governments in coping with contemporary issues of redesigning taxation policies to encourage economic growth.
The Future of State Taxation
Author: David Brunori
Publisher: The Urban Insitute
ISBN: 9780877666813
Category : Business & Economics
Languages : en
Pages : 252
Book Description
State tax systems have generally not changed dramatically over the last 50 years, yet they are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state tax revenue and provides insight into what has worked in the past and what will or will not work in the future.
Publisher: The Urban Insitute
ISBN: 9780877666813
Category : Business & Economics
Languages : en
Pages : 252
Book Description
State tax systems have generally not changed dramatically over the last 50 years, yet they are facing profound challenges. Increased international trade, the advent of electronic commerce, evolving federal-state relations, and interstate competition are just some of the developments that will have a powerful influence on how states collect revenue. This collection of essays from leading tax scholars addresses a wide variety of issues concerning the major sources of state tax revenue and provides insight into what has worked in the past and what will or will not work in the future.
Business Taxes in State and Local Governments
Author: John Shannon
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 200
Book Description
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 200
Book Description
Key Issues Affecting State Taxation of Multijurisdictional Corporate Income Need Resolving
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 84
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 84
Book Description
State Taxation and Economic Development
Author: Roger J. Vaughan
Publisher: Council of State Policy & Planning Agencies
ISBN:
Category : Business & Economics
Languages : en
Pages : 202
Book Description
Publisher: Council of State Policy & Planning Agencies
ISBN:
Category : Business & Economics
Languages : en
Pages : 202
Book Description
Multistate Corporate Tax Course
Author: John C. Healy
Publisher: CCH
ISBN: 9780808019183
Category : Business & Economics
Languages : en
Pages : 282
Book Description
The Multistate Corporate Taxation 2009 CPE Course is a helpful resource that provides explanations of significant laws, regulations, decisions and issues that affect multistate tax practitioners. Readers get the guidance, insights and analysis on important provisions and their impact on multistate tax compliance and tax planning. It's the top quality tax review and analysis that every state tax practitioner needs to keep a step ahead.
Publisher: CCH
ISBN: 9780808019183
Category : Business & Economics
Languages : en
Pages : 282
Book Description
The Multistate Corporate Taxation 2009 CPE Course is a helpful resource that provides explanations of significant laws, regulations, decisions and issues that affect multistate tax practitioners. Readers get the guidance, insights and analysis on important provisions and their impact on multistate tax compliance and tax planning. It's the top quality tax review and analysis that every state tax practitioner needs to keep a step ahead.