Journal of

Marketing Development and Competitiveness

Scholar Gateway

Abstracts prior to volume 5(1) have been archived!

Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

Zhang-Rauch (p. 64-70)

Alam-Yasin (p. 71-78)

Mattare-Monahan-Shah (p. 79-94)

Nonis-Hudson-Hunt (p. 95-106)

JOURNAL OF ACCOUNTING AND FINANCE

A Note on Eliminating The Corporate

Income Tax

Author(s): Walt Schubert

Citation: Walt Schubert, (2017) "A Note on Eliminating The Corporate Income Tax," Journal of Accounting and Finance, Vol. 17, Iss. 3, pp. 115-120

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This policy paper argues that the corporate income tax should be eliminated. The incidence of the tax continues to be debated, but in any case is opaque. We show that the elimination of the tax should increase the efficiency of corporations, lead to greater economic growth and benefit shareholders, workers, and consumers. Over time, those benefits should lead to revenue increases that fully replace and, likely augment, the current revenues generated by the tax. We analyze ways to replace the lost revenues in the shorter term keeping in mind the issue of the unequal distribution of income. We work under the assumption that the goal of the tax system is to produce a fair and transparent revenue generating structure that will help to yield a full employment and stable price economy.