Total Corporate Taxation: "Hidden," Above-the-Line, Non-Income Taxes

Kevin Christensen, Robert Cline and Tom Neubig

National Tax Journal, 2001, vol. 54, issue 3, 495-506

Abstract: The U.S. tax system relies on corporations not only to pay income taxes, but also to pay and collect excise, payroll, property, and sales taxes. Most corporation tax policy and planning has focused on corporate income tax, yet it represents only 27 percent of total taxes paid and collected by corporations. This paper provides an overview of the importance of non-income corporate taxes, identifies the distinct roles corporations play in the tax system, and provides a framework for discussing the tax policy, administration, planning, and compliance issues related to non-income corporate taxes.

Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:54:y:2001:i:3:p:495-506

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