TITLE

THE CORPORATE INCOME TAX: ECONOMIC ISSUES AND POLICY OPTIONS

AUTHOR(S)
Gravelle, Jane G.
PUB. DATE
June 1995
SOURCE
National Tax Journal;Jun95, Vol. 48 Issue 2, p267
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses on the corporate income tax in the U.S. It has been noted that corporate tax's is declining as a share of federal revenues where U.S. still relies, although less heavily in the past. The corporate tax's decline is due to both the growth of other revenue sources and the decline of the corporate tax as a percent of Gross National Product, arises from both a decline in corporate profits as a share of output and a decline in effective corporate tax burdens. The author makes an inquiry on corporate income tax with regards to its economic policy issues and policy options.
ACCESSION #
17656054

 

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