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- Title
PROBLEMS OF CORPORATE TAXATION IN TIME OF WAR.
- Authors
BLOUGH, ROY
- Abstract
The article offers information on the problems of corporate taxation in the U.S. It states that 5 Revenue Acts have transformed the federal taxation of corporate profits, in 3 years, from an income tax of 17 percent of the 7.2 billion dollars income of profitable corporation to a combined income tax and excess profits tax of 56 percent of a 20.8 billion dollars income. It mentions that the U.S. Congressional tax committees are denied the intellectual pleasure of concentrating on some single objectives, including equity of taxes or necessary interest in, results of other kinds.
- Subjects
UNITED States; CORPORATE taxes; TAXATION of corporate profits; INCOME tax; EXCESS profits tax; INCOME; UNITED States. Congress. Joint Committee on Taxation; TAX incidence
- Publication
Law & Contemporary Problems, 1943, Vol 10, Issue 1, p108
- ISSN
0023-9186
- Publication type
Article
- DOI
10.2307/1190028