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Corporate tax reform is in the air. Competitive pressures from globalization, as well as skyrocketing budget deficits, are forcing lawmakers to rethink how America’s largest businesses are taxed. Some want to close “loopholes.” Others want to end all U.S. tax on foreign profits. Some want to lower rates, while still others want to abolish the corporate tax altogether and replace it with an entirely new system. Unlike many other books on tax policy, Corporate Tax Reform: Taxing Profits in the 21st Century is not selling an idea or approaching the issue from a particular political slant. It boils down the complexity of corporate taxation into simple language so readers can make up their own minds about the future of this controversial tax. For too long, the issue of corporate tax reform has been the exclusive domain of lawyers and economists who devote their entire adult lives to studying the tax. Corporate Tax Reform: Taxing Profits in the 21st Century opens the door on these issues to all concerned citizens by providing a compact guide to the economics and politics of the current debate on corporate tax reform.   Provides an overview of the corporate tax and the possibilities for reform Discusses the impact on businesspeople and individual taxpayers Boils down complex tax concepts boiled into simple language Spurs lively discussion of the political issues without political bias Includes a discussion of ideas for revamping taxes for individuals, since the corporate and individual tax codes are interrelated.

Corporate profits -- Taxation -- Law and legislation -- United States. --- Corporations -- Finance -- Law and legislation -- United States. --- Corporations -- Taxation -- Law and legislation -- United States. --- Corporations --- Corporate profits --- Engineering & Applied Sciences --- Management --- Law - U.S. --- Business & Economics --- Law, Politics & Government --- Computer Science --- Public Finance Laws - U.S. --- Industrial Management --- Law and legislation --- Taxation --- Finance --- Information Technology --- Computer Science (Hardware & Networks) --- Taxation. --- Law and legislation. --- Tax laws --- Tax legislation --- Tax regulations --- Corporate income tax --- Corporate taxes --- Corporation income tax --- Corporation tax --- Federal corporation tax --- Franchises, Taxation of --- Taxation of franchises --- Law --- Business. --- Management science. --- Business and Management. --- Business and Management, general. --- Quantitative business analysis --- Problem solving --- Operations research --- Statistical decision --- Trade --- Economics --- Commerce --- Industrial management --- Valuation

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"The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization"--

Corporations --- Income tax --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Business corporations --- C corporations --- Corporations, Business --- Corporations, Public --- Limited companies --- Publicly held corporations --- Publicly traded corporations --- Public limited companies --- Stock corporations --- Subchapter C corporations --- Business enterprises --- Corporate power --- Disincorporation --- Stocks --- Trusts, Industrial --- Taxation --- Law and legislation --- History. --- History --- Law --- General and Others --- Corporations - Taxation - Law and legislation - Great Britain - History --- Income tax - Law and legislation - Great Britain - History --- Corporations - Taxation - Law and legislation - United States - History --- Income tax - Law and legislation - United States - History --- Royaume-Uni --- Etats-Unis