Corporate tax (English Wikipedia)

26 USC 11.
United States itemized deductions for individuals and special deductions for corporations.
"26 U.S. Code § 63 - Taxable income defined". LII / Legal Information Institute. Retrieved 2018-10-13.
"26 U.S. Code Subpart B - Foreign Corporations". LII / Legal Information Institute. Retrieved 2018-10-13.
"26 U.S. Code § 11 – Tax imposed". LII / Legal Information Institute. Cornell University. Retrieved 2018-10-13.
"26 USC § 11 – Tax imposed | LII / Legal Information Institute". Law.cornell.edu. Retrieved 2012-10-08.
See, e.g., 26 USC 61(a)(7).
See 26 USC 1(h)(11) for the reduced rate of tax for individuals, and 26 USC 243 (a)(1) and (c) for a deduction for dividends received by corporations.
"26 U.S. Code § 312 - Effect on earnings and profits". LII / Legal Information Institute. Retrieved 2018-10-13.
"26 U.S. Code § 316 - Dividend defined". LII / Legal Information Institute. Retrieved 2018-10-13.
26 USC 351. For a discussion of U.S. principles, see Bittker & Eustice, below, Chapter 3.
26 USC 357 and 26 CFR 1.367-1(b) Example.
See, e.g., 26 USC 368 defining events qualifying for reorganization treatment, including certain acquisitions.
See 26 USC 354 for tax effect on shareholders of reorganizations as defined in 26 USC 368.
"26 U.S. Code § 163 - Interest". LII / Legal Information Institute. Retrieved 2018-10-13.
See, e.g., 26 USC 385
Contrast tax on domestic corporations under 26 USC 11 and 26 USC 63 with tax on foreign corporations under 26 USC 881-885.
"26 U.S. Code § 882 - Tax on income of foreign corporations connected with United States business". LII / Legal Information Institute. Retrieved 2018-10-13.
"26 U.S. Code § 884 - Branch profits tax". LII / Legal Information Institute. Retrieved 2018-10-13.
"26 U.S. Code § 172 - Net operating loss deduction". LII / Legal Information Institute. Retrieved 2018-10-13.
"26 CFR 1.1502-0 - Effective dates". LII / Legal Information Institute. Retrieved 2018-10-13.
26 USC 1(h)(11). Distributions from an S corporation, Regulated Investment Company (mutual fund), or Real Estate Investment Trust are not treated as dividends.
"26 U.S. Code § 6012 - Persons required to make returns of income". LII / Legal Information Institute. Retrieved 2018-10-13.
"26 U.S. Code § 6151 - Time and place for paying tax shown on returns". LII / Legal Information Institute. Retrieved 2018-10-13.
U.S. Corporations must pay estimated taxes for each quarter or face penalties under 26 USC 6655.

cra-arc.gc.ca (Global: low place; English: low place)

"Corporation tax rates". Canada Revenue Agency. 2012-04-03. Retrieved 2012-10-08.
"Instalment due dates". Cra-arc.gc.ca. 2012-01-04. Retrieved 2012-10-08.

doi.org (Global: 2^nd place; English: 2^nd place)

doi.org

Auerbach, Alan J. (January 2006). "Who Bears the Corporate Tax? A Review of What We Know". Tax Policy and the Economy. 20: 1–40. doi:10.1086/tpe.20.20061903. ISSN 0892-8649. S2CID 6156389.
Liu, Li (2011). The economic effects of corporate income taxation (PhD Thesis). Rutgers University - Graduate School - New Brunswick. doi:10.7282/T3765DZR.
Felix, R. Alison; Hines, R. Alison (2009). "Corporate Taxes and Union Wages in the United States". NBER Working Paper Series. National Bureau of Economic Research. doi:10.3386/w15263.
Arulampalam, Wiji; Devereux, Michael P.; Maffini, Giorgia (August 2012). "The direct incidence of corporate income tax on wages". European Economic Review. 56 (6): 1038–1054. doi:10.1016/j.euroecorev.2012.03.003. S2CID 1584850.
Gechert, Sebastian; Heimberger, Philipp (2022). "Do corporate tax cuts boost economic growth?". European Economic Review. 147 104157. doi:10.1016/j.euroecorev.2022.104157. ISSN 0014-2921.
Batte, Marvin T. (July 1985). "An Evaluation of the 1981 and 1982 Federal Income Tax Laws: Implications for Farm Size Structure". North Central Journal of Agricultural Economics. 7 (2): 9–19. doi:10.2307/1349323. JSTOR 1349323.
Jenson, Nathan M.; Sinha, S. S. (2008). "Can India Adopt Strategic Flexibility Like China Did?". Global Journal of Flexible Systems Management. 9 (2/3): 1. doi:10.1007/BF03396539.

dx.doi.org

Auerbach, Alan J. (January 2006). "Who Bears the Corporate Tax? A Review of What We Know". Tax Policy and the Economy. 20: 1–40. doi:10.1086/tpe.20.20061903. ISSN 0892-8649. S2CID 6156389.

fairtaxmark.net (Global: low place; English: low place)

"Why Corporate Income Tax is the most critical of all taxes". Fair Tax Foundation. Retrieved 2026-01-14.

gov.uk (Global: 432^nd place; English: 278^th place)

HM Revenue & Customs (1 April 2022). "Rates and allowances for Corporation Tax". GOV.UK.

gpo.gov (Global: 1,360^th place; English: 845^th place)

edocket.access.gpo.gov

See United States tax regulations at 26 CFR 301.7701-2 and -3.
26 USC 357 and 26 CFR 1.367-1(b) Example.

handle.net (Global: 102^nd place; English: 76^th place)

hdl.handle.net

Felix, R. Alison (2007). "Passing the burden: Corporate tax incidence in open economies". LIS Working Paper Series. hdl:10419/95465.

hmrc.gov.uk (Global: low place; English: 8,402^nd place)

See, e.g., UK Form CT600, which requires the attachment of audited or statutory accounts as filed with the Companies House.

iras.gov.sg (Global: low place; English: low place)

"Tax rates & tax exemption schemes". IRAS. 2012-02-17. Retrieved 2012-10-08.

ird.gov.hk (Global: low place; English: low place)

"Profits Tax". Inland Revenue Department. Ird.gov.hk. 1 April 2022.

irs.gov (Global: 3,125^th place; English: 1,832^nd place)

"M-3 to Form 1120" (PDF). United States Internal Revenue Service.
For example, the Internal Revenue Service states in its Publication 515, "The payee of a payment made to a disregarded entity is the owner of the entity."
"Forms and Instructions (PDF)". Irs.gov. 2012-07-17. Retrieved 2012-10-08.

jstor.org (Global: 26^th place; English: 20^th place)

Batte, Marvin T. (July 1985). "An Evaluation of the 1981 and 1982 Federal Income Tax Laws: Implications for Farm Size Structure". North Central Journal of Agricultural Economics. 7 (2): 9–19. doi:10.2307/1349323. JSTOR 1349323.

kansascityfed.org (Global: low place; English: low place)

Felix, R Alison (2009). "Do State Corporate Income Taxes Reduce Wages?" (PDF). Economic Review. 94 (2). Federal Reserve Bank of Kansas City: 77–102.

livemint.com (Global: 390^th place; English: 227^th place)

"Corporate tax rates slashed as govt announces ₹1.45 lakh crore stimulus". Mint. 20 September 2019. Retrieved 20 September 2019.

microeconomicinsights.org (Global: low place; English: low place)

Suárez Serrato, Juan Carlos; Zidar, Owen (2017-11-02). "Who benefits from corporate tax cuts? Evidence from local US labour markets". Microeconomic Insights.

mof.gov.ae (Global: low place; English: low place)

"الإمارات العربية المتحدة - وزارة المالية". Ministry of Finance - United Arab Emirates.

nalog.ru (Global: low place; English: low place)

"Tax Code of the Russian Federation, Part II, Chapter 25, Article 284" (PDF).

nationalpost.com (Global: 818^th place; English: 524^th place)

Gordon, Stephen (2017-12-04). "Stephen Gordon: Corporate tax cuts won't work in the U.S. The same way they did here | National Post". National Post.

nytimes.com (Global: 7^th place; English: 7^th place)

economix.blogs.nytimes.com

Bartlett, Bruce (31 May 2011). "Are Taxes in the U.S. High or Low?". The New York Times. Retrieved 19 September 2012.

oecd-ilibrary.org (Global: 6,201^st place; English: 5,692^nd place)

"OECD iLibrary" (PDF). Organisation for Economic Co-operation and Development. 15 July 2025. ^{[dead link]}

oecd.org (Global: 960^th place; English: 854^th place)

stats.oecd.org

"Table II.4. Overall statutory tax rates on dividend income". OECD.

opsi.gov.uk (Global: 4,084^th place; English: 2,686^th place)

United Kingdom Income and Corporation Taxes Act of 1988 as amended (UK ICTA88) section 6

peachwilkinson.com (Global: low place; English: low place)

"Corporation Tax Explained". Peach Wilkinson Accountants. Archived from the original on 2016-10-06. Retrieved 2016-10-04.

psu.edu (Global: 207^th place; English: 136^th place)

citeseerx.ist.psu.edu

Desai, Mihir A.; Foley, C. Fritz; Hines, James R. "Labor and Capital Shares of the Corporate Tax Burden: International Evidence". CiteSeerX 10.1.1.364.4867. {{cite journal}}: Cite journal requires |journal= (help)

revenue.ie (Global: low place; English: low place)

"Corporation Tax". Revenue.ie. 2008-02-04. Retrieved 2012-10-08.

sciencedirect.com (Global: 149^th place; English: 178^th place)

Gechert, Sebastian; Heimberger, Philipp (2022). "Do corporate tax cuts boost economic growth?". European Economic Review. 147 104157. doi:10.1016/j.euroecorev.2022.104157. ISSN 0014-2921.

semanticscholar.org (Global: 11^th place; English: 8^th place)

api.semanticscholar.org

Auerbach, Alan J. (January 2006). "Who Bears the Corporate Tax? A Review of What We Know". Tax Policy and the Economy. 20: 1–40. doi:10.1086/tpe.20.20061903. ISSN 0892-8649. S2CID 6156389.
Arulampalam, Wiji; Devereux, Michael P.; Maffini, Giorgia (August 2012). "The direct incidence of corporate income tax on wages". European Economic Review. 56 (6): 1038–1054. doi:10.1016/j.euroecorev.2012.03.003. S2CID 1584850.

ssrn.com (Global: 703^rd place; English: 501^st place)

papers.ssrn.com

Clausing, Kimberly A. (October 16, 2012). "Who Pays the Corporate Tax in a Global Economy?". National Tax Journal. 66 (1). SSRN 2213581.

taxfoundation.org (Global: low place; English: 8,603^rd place)

Watson, Garrett (27 September 2022). "Combined State and Federal Corporate Income Tax Rates in 2022". Tax Foundation. Retrieved 8 March 2023.

taxjustice.net (Global: low place; English: low place)

Shaxson, Nick (2015-03-18). "New Report: Ten Reasons to Defend the Corporate Income Tax". Tax Justice Network. Retrieved 2026-01-14.

tulpartax.com (Global: low place; English: low place)

Complexities of Transfer Pricing

voxeu.org (Global: low place; English: low place)

"The incidence of corporate taxation and its implications for tax progressivity". 2017-10-10.

web.archive.org (Global: 1^st place; English: 1^st place)

"The 2025 Tax Debate: International Taxes Before and Since the Tax Cuts and Jobs Act | Bipartisan Policy Center". bipartisanpolicy.org. Archived from the original on 2024-09-15. Retrieved 2025-05-23.
"Corporation Tax Explained". Peach Wilkinson Accountants. Archived from the original on 2016-10-06. Retrieved 2016-10-04.
"Company tax rates". Australian Taxation Office. 2012-07-24. Archived from the original on 2013-07-09. Retrieved 2012-10-08.

worldcat.org (Global: 5^th place; English: 5^th place)

search.worldcat.org

Auerbach, Alan J. (January 2006). "Who Bears the Corporate Tax? A Review of What We Know". Tax Policy and the Economy. 20: 1–40. doi:10.1086/tpe.20.20061903. ISSN 0892-8649. S2CID 6156389.
Gechert, Sebastian; Heimberger, Philipp (2022). "Do corporate tax cuts boost economic growth?". European Economic Review. 147 104157. doi:10.1016/j.euroecorev.2022.104157. ISSN 0014-2921.

Corporate tax (English Wikipedia)

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