scholarly journals The Elusive Incidence of the Corporate Income Tax: The State Case

10.3386/w0616 ◽  
1981 ◽  
Author(s):  
Charles McLure
Keyword(s):  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
State Case

scholarly journals The Elusive Incidence of the Corporate Income Tax: The State Case

1981 ◽  
Vol 9 (4) ◽  
pp. 395-413 ◽  
Author(s):  
Charles E. McLure
Keyword(s):  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
Total Income ◽  
Federal Taxes ◽  
State Taxes ◽  
State Case

A recurring theme in the literature on taxation has been uncertainty about the incidence of the corporate income tax. The answer may be even more elusive for state taxes than for federal taxes. As seen by one state, a corporate income tax levied on the basis oformula apportionment of total income is a composite of taxes levied on whatever factors enter the state's apportionment formula. Such a tax is likely to be borne primarily by residents of the taxing state, as consumers, immobile workers, and owners of land and immobile capital. Substantial shifting to consumers or capitalists throughout the nation is unlikely.

THE COMPARISON OF CORPORATE INCOME TAX IN LATVIA AND LITHUANIA

2017 ◽  
pp. 20
Author(s):  
Jūlija Ščeglova ◽  
Iveta Mietule
Keyword(s):  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
State Budget ◽  
Tax Base ◽  
Tax Rate ◽  
Common Features ◽  
Advance Payment ◽  
Tax Payers

Corporate income tax is one of the important taxes that provide revenues to the state budget. Article contains a comparison between Latvian and Lithuanian existing legislation relating to corporate income tax, studied differences between the tax rates, tax base, tax period and taxpayers. Were described differences that are related to the advance payment calculation, as well as created an example that shows how advance payments are calculated in Latvian and Lithuanian companies. As a result, it was found that there are several common features in the Latvian and Lithuanian legislation, with regard to corporate income tax, for example, the tax payers, taxation period, tax rate, the taxable amount. But there are several differences, such as the nuances of rates for non-residents, depending on the type of revenue, advance payment deadlines and other particularities of the calculation of the advance payments. Also differ corporate income tax payment deadlines. It was concluded that making advance payments in Lithuanian enterprises is more profitable, because it was calculated that at the same conditions, the amount of advances in Lithuania is lower than in Latvia.

scholarly journals The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

2021 ◽  
Author(s):  
Travis Chow ◽  
Sterling Huang ◽  
Kenneth J. Klassen ◽  
Jeffrey Ng
Keyword(s):  
Income Tax ◽  
Strong Support ◽  
The State ◽  
Economic Consequences ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
Tax Rate ◽  
Percentage Point Increase ◽  
Point Increase ◽  
State Income

This study examines the effects of jurisdictions’ corporate taxes and other policies on firms’ headquarters (HQ) location decisions. Using changes in state corporate income tax rates across time and states as the setting, we find that a one-percentage-point increase in the HQ state corporate income tax rate increases the likelihood of firms relocating their HQ out of the state by 16.8%, and an equivalent decrease in the HQ state rate decreases the likelihood of HQ relocations by 9.1%. Exploiting the unique tax policy features within the state apportionment system lends strong support to the interpretation that taxation drives this effect. Our analyses also demonstrate that state income tax features affect the destination of the HQ move. We contribute to the literature on corporate decision making by showing how state income taxation affects a real corporate decision that has significant economic consequences for the company and the state. This paper was accepted by Brian Bushee, accounting.

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 PADA PT. SURYA FAJAR MAS MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 77
Author(s):  
Ryan Yngwie Mamahit ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Quantitative Study ◽  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
General Fund ◽  
Tax Laws ◽  
Tax Payments ◽  
A Company

Tax is main source of revenue for financing all govermental expenditures, both in terms of development and activities related to the interests of the country. Used also for general fund expenses related to the duty of the state to govern. PT. Surya Fajar Mas is a company engaged in the construction field. Company made tax payments, one of which is that the corporate income tax income tax Article 25. This study aims to determine the calculation, depositing, and reporting of income tax Article 25 on PT. Surya Fajar Mas. This study used a quantitative study. The result shows that the calculation of income tax artile 25 at PT. Surya Fajar Mas was correct and in correcting the fiscal in accordance with the applicable tax laws. It is recommended that both operasional and administrative and general as well as other expenses should be substantiated with strong and valid evidance.

scholarly journals Tax, financial and credit stimulation of the technology, industrial and scientific parks activity as a factor of the innovative development in Ukraine

2019 ◽  
Vol 65 ◽  
pp. 07001
Author(s):  
Viktor Oliinyk ◽  
Viktor Mohylnyi ◽  
Nataliia Vernydub ◽  
Valerii Yatsenko
Keyword(s):  
State Policy ◽  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
Innovative Development ◽  
Investment Activity ◽  
Tax System ◽  
Taxation System ◽  
Stimulation Of

The article analyzes the statistic indicators of the modern innovative development in Ukraine, based on which, the conclusions regarding the necessity to investigate measures for stimulation of either research and projects, or their further commercialization, are made. One of the most effective tools in the state policy in this sphere may be the tax stimulation of the innovative and investment activity. According to the results of the research, it is concluded that today tax system of Ukraine mostly performs the fiscal function and demonstrates low regulation efficiency. Besides, technology, industrial and scientific parks, which are catalysts of the innovative development in the whole world, do not operate in Ukraine, including the fact due to which there is a lack of privileges and preferences from the state. It was proposed to introduce a system of benefits for the payment of corporate income tax. Authors conclude that there is a necessity to reform the taxation system of enterprises in general, and in the part to stimulate the activity of participants from technology, industrial and scientific parks, on which the tax instruments can be tested taking into account the best world practices to control the innovative and investment activity.

CREATION OF INNOVATIVE APPROACH FOR STUDY OF THE NATIONAL FISCAL SPACE

2017 ◽  
Vol 2 ◽  
pp. 189
Author(s):  
Ērika Žubule ◽  
Pēteris Grabusts ◽  
Lūcija Kavale
Keyword(s):  
Income Tax ◽  
Simulation Method ◽  
The State ◽  
Innovative Approach ◽  
Corporate Income Tax ◽  
Matlab Simulink ◽  
Budget Policy ◽  
Fiscal Space ◽  
The Creation ◽  
The Government

The choice and topicality of the theme is substantiated by the fact that a sustainable development of a country is affected by the policy implemented by the government. One of its main parts is the fiscal or budget policy which means the formation of the necessary funds of the revenues and expenditures to ensure the functioning of the government. Accordingly, the concept of fiscal space has been activated which is closely connected with the implementation of the instruments of fiscal policy (taxes, government expenditures, government debt). The aim of the research is to create an innovative approach to the investigation of the creation of the state fiscal space applying the simulation method in the environment of Matlab/Simulink in order to forecast the influence of the corporate income tax on the state economic and financial indicators taking into account the changes of the corporate income tax offered by the government and the Bank of Latvia. Methodology of the research implies the following activities: the identification of the concept of fiscal space and its application in the context of the influence on economy; the creation of the assessment methodology of the components of fiscal space using technological tools (data modelling in Matlab / Simulink environment).

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