Why Have Corporate Tax Revenues Declined? Another Look
نویسندگان
چکیده
منابع مشابه
Why Have Corporate Tax Revenues Declined? Another Look
The relative constancy of nonfinancial corporate tax revenues as a share of U.S. GDP masks offsetting trends in the ratio of corporate profits to GDP (declining) and the average tax rate (increasing). The average tax rate rose steadily between 1996 and 2003, an increase largely attributable to the importance of tax losses. This rise casts some doubt on the role of tax planning activities in red...
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ژورنال
عنوان ژورنال: CESifo Economic Studies
سال: 2007
ISSN: 1610-241X,1612-7501
DOI: 10.1093/cesifo/ifm008