The Resource A fair income tax on the trillion-dollar behemoths

A fair income tax on the trillion-dollar behemoths

Label
A fair income tax on the trillion-dollar behemoths
Title
A fair income tax on the trillion-dollar behemoths
Creator
Subject
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
Instantiates
Publication
Label
A fair income tax on the trillion-dollar behemoths
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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