The Minimum Wage and Corporate Tax Planning
نویسندگان
چکیده
منابع مشابه
The Corporate Alternative Minimum Tax as a State Revenue Source
T HE Federal Tax Reform Act of 1986 tivity bonds) no carryforward credit is replaced the add-on minimum tax apgenerated. plied to corporations with a new alterSome of the major AMT adjustments native minimum tax. Corporations must include depreciation deductions for propnow compute their tax liabilities under the erty subject to MACRS, which must be reordinary tax method at a 34 percent rate ca...
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ژورنال
عنوان ژورنال: SSRN Electronic Journal
سال: 2019
ISSN: 1556-5068
DOI: 10.2139/ssrn.3447024