Matches in SemOpenAlex for { <https://semopenalex.org/work/W65572279> ?p ?o ?g. }
Showing items 1 to 81 of
81
with 100 items per page.
- W65572279 abstract "This article focuses on various corporate tax rules that just do not seem to make sense or, at the very least, are more complex than seems really necessary. These problems are caused by Congress's incremental and piecemeal approach to formulation of corporate tax, sometimes not even dovetailing the increments with the current statutory rules that are left unamended; political considerations, e.g., the recent legislation resulting in a partial exclusion of dividends paid to humans, which was a political compromise and is not a carefully constructed set of rules; the opening and closing of loopholes as the private sector constantly searches for weaknesses in the current tax system, resulting in Byzantine concoctions against which the government responds with complex anti avoidance rules; and the inherent complexity of corporate structures and transactions, which requires a degree of complexity in the tax law. In particular, the article focuses on the multitudinous corporate control tests; the arcane, constructive stock ownership tests; the lack of uniform rules for passthrough entities; and a few of the many erratic rules regarding tax-free organizations. The article makes the following common sense proposals. Congress should dovetail new legislation with the current code. It should synthesize the corporate control tests into a basic 80% test and a basic 50% test. It should synthesize all of the constructive stock ownership rules into one rule. It should settle on one set of eligibility requirements and one set of tax consequences for passthrough entities. And it should settle on a uniform consideration requirement for every type of acquisitive reorganization." @default.
- W65572279 created "2016-06-24" @default.
- W65572279 creator A5028448940 @default.
- W65572279 date "2004-04-18" @default.
- W65572279 modified "2023-09-23" @default.
- W65572279 title "Corporate Tax: The Agony and the Ecstasy" @default.
- W65572279 hasPublicationYear "2004" @default.
- W65572279 type Work @default.
- W65572279 sameAs 65572279 @default.
- W65572279 citedByCount "0" @default.
- W65572279 crossrefType "posted-content" @default.
- W65572279 hasAuthorship W65572279A5028448940 @default.
- W65572279 hasConcept C100001284 @default.
- W65572279 hasConcept C10138342 @default.
- W65572279 hasConcept C111919701 @default.
- W65572279 hasConcept C113216237 @default.
- W65572279 hasConcept C121955636 @default.
- W65572279 hasConcept C144133560 @default.
- W65572279 hasConcept C158129432 @default.
- W65572279 hasConcept C162324750 @default.
- W65572279 hasConcept C17744445 @default.
- W65572279 hasConcept C190253527 @default.
- W65572279 hasConcept C199539241 @default.
- W65572279 hasConcept C2776360696 @default.
- W65572279 hasConcept C2777351106 @default.
- W65572279 hasConcept C2778701210 @default.
- W65572279 hasConcept C2779836051 @default.
- W65572279 hasConcept C41008148 @default.
- W65572279 hasConcept C51303962 @default.
- W65572279 hasConcept C514942387 @default.
- W65572279 hasConcept C551662922 @default.
- W65572279 hasConcept C55674860 @default.
- W65572279 hasConcept C94625758 @default.
- W65572279 hasConcept C98045186 @default.
- W65572279 hasConceptScore W65572279C100001284 @default.
- W65572279 hasConceptScore W65572279C10138342 @default.
- W65572279 hasConceptScore W65572279C111919701 @default.
- W65572279 hasConceptScore W65572279C113216237 @default.
- W65572279 hasConceptScore W65572279C121955636 @default.
- W65572279 hasConceptScore W65572279C144133560 @default.
- W65572279 hasConceptScore W65572279C158129432 @default.
- W65572279 hasConceptScore W65572279C162324750 @default.
- W65572279 hasConceptScore W65572279C17744445 @default.
- W65572279 hasConceptScore W65572279C190253527 @default.
- W65572279 hasConceptScore W65572279C199539241 @default.
- W65572279 hasConceptScore W65572279C2776360696 @default.
- W65572279 hasConceptScore W65572279C2777351106 @default.
- W65572279 hasConceptScore W65572279C2778701210 @default.
- W65572279 hasConceptScore W65572279C2779836051 @default.
- W65572279 hasConceptScore W65572279C41008148 @default.
- W65572279 hasConceptScore W65572279C51303962 @default.
- W65572279 hasConceptScore W65572279C514942387 @default.
- W65572279 hasConceptScore W65572279C551662922 @default.
- W65572279 hasConceptScore W65572279C55674860 @default.
- W65572279 hasConceptScore W65572279C94625758 @default.
- W65572279 hasConceptScore W65572279C98045186 @default.
- W65572279 hasOpenAccess W65572279 @default.
- W65572279 hasRelatedWork W114357073 @default.
- W65572279 hasRelatedWork W1480759530 @default.
- W65572279 hasRelatedWork W1483315883 @default.
- W65572279 hasRelatedWork W1538428128 @default.
- W65572279 hasRelatedWork W1551792962 @default.
- W65572279 hasRelatedWork W1636532178 @default.
- W65572279 hasRelatedWork W1685906757 @default.
- W65572279 hasRelatedWork W2257339566 @default.
- W65572279 hasRelatedWork W2265910243 @default.
- W65572279 hasRelatedWork W2278196452 @default.
- W65572279 hasRelatedWork W2290067372 @default.
- W65572279 hasRelatedWork W2614142316 @default.
- W65572279 hasRelatedWork W2787667787 @default.
- W65572279 hasRelatedWork W3046549267 @default.
- W65572279 hasRelatedWork W3121188300 @default.
- W65572279 hasRelatedWork W3124850864 @default.
- W65572279 hasRelatedWork W3125881622 @default.
- W65572279 hasRelatedWork W3159190006 @default.
- W65572279 hasRelatedWork W3214014346 @default.
- W65572279 hasRelatedWork W835192865 @default.
- W65572279 isParatext "false" @default.
- W65572279 isRetracted "false" @default.
- W65572279 magId "65572279" @default.
- W65572279 workType "article" @default.