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An Overview of the Corporate Income Tax System.

Authors :
Keightley, Mark P.
Marples, Donald J.
Source :
Congressional Research Service: Report; 4/24/2023, Preceding p1-21, 23p
Publication Year :
2023

Abstract

The article looks at a report which presents information and research on the U.S. corporate income tax to help policymakers understand and evaluate policies to modify it. It mentions second concerns the global push for increased international tax coordination led by the Organisation for Economic Co-operation and Development (OECD) and G20. It also mentions multilateral framework may affect U.S. corporate tax revenue, employment, and investment.

Details

Language :
English
ISSN :
07317069
Database :
Complementary Index
Journal :
Congressional Research Service: Report
Publication Type :
Report
Accession number :
163747149