The Fall and Rise of the U.S. Corporate Tax Burden

Valerie L. Amerkhail, Gillian M. Spooner and Emil M. Sunley

National Tax Journal, 1988, vol. 41, issue 3, 273-84

Abstract: Investigates what has happened to the corporate tax burden since 1960. Discusses the factors that determine the effective tax rate on profits as well as the effects of inflation on the split of the total return to corporate activity between debt and equity holders.

Date: 1988
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:41:y:1988:i:3:p:273-84

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