The Resource A fair income tax on the trillion-dollar behemoths
A fair income tax on the trillion-dollar behemoths
Resource Information
The item A fair income tax on the trillion-dollar behemoths represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A fair income tax on the trillion-dollar behemoths represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In this article, the author argues that $6 trillion can be raised by requiring Apple, Amazon, Microsoft, and Google to capitalize intangible investments that have value beyond the end of the tax year and by reversing into income the companies' prior deductions that are inconsistent with that value
- Language
- eng
- Label
- A fair income tax on the trillion-dollar behemoths
- Title
- A fair income tax on the trillion-dollar behemoths
- Language
- eng
- Summary
- In this article, the author argues that $6 trillion can be raised by requiring Apple, Amazon, Microsoft, and Google to capitalize intangible investments that have value beyond the end of the tax year and by reversing into income the companies' prior deductions that are inconsistent with that value
- Citation source
- In: Tax notes international. - Falls Church. - Vol. 102 (2021), no. 8 ; p. 1083-1093
- http://library.link/vocab/creatorName
- Johnson, C.H
- Geographic coverage
- North America
- Language note
- English
- http://library.link/vocab/subjectName
-
- corporate income tax
- deductions
- expenses
- tax haven
- intangibles
- effective tax rate
- tax base
- investment
- Label
- A fair income tax on the trillion-dollar behemoths
- Label
- A fair income tax on the trillion-dollar behemoths
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-fair-income-tax-on-the-trillion-dollar/j14lz-qDzN0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-fair-income-tax-on-the-trillion-dollar/j14lz-qDzN0/">A fair income tax on the trillion-dollar behemoths</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item A fair income tax on the trillion-dollar behemoths
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-fair-income-tax-on-the-trillion-dollar/j14lz-qDzN0/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-fair-income-tax-on-the-trillion-dollar/j14lz-qDzN0/">A fair income tax on the trillion-dollar behemoths</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
