The vast majority of countries use the territorial method of imposing corporate income taxes.
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One has paid no corporate income tax to any nation for the last five years.
The Obama administration has already signaled its interest in reducing the corporate income-tax rate.
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And, what Ireland did is not nearly as potent as eliminating the corporate income tax entirely.
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So, what increase in economic growth could we expect from eliminating the corporate income tax?
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Our 35% federal corporate income tax rate is already the second highest among the developed nations.
Or should it be the 35% corporate income tax rate, as suggested by Iowa Sen.
These would be tax cuts on individual and corporate income and capital gains and dividends.
The U.S. already has the second-highest corporate income tax rate in the developed world.
They just ignore the existence of the federal corporate income tax entirely, with its 35% rate.
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Perry is proposing a 20% corporate income tax rate, while Romney is offering a 25% rate.
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Capital investment income is taxed first by the above mentioned, abusive, internationally uncompetitive corporate income tax.
They were options for tax simplication, improving compliance with existing law and improving corporate income taxation.
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Or even if there were a credit available against that corporate income tax already paid.
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So, profit that is paid out as a dividend pays no corporate income tax.
This was in spite of his calculations not including the effect of the corporate income tax.
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Cutting corporate income taxes, on the other hand, would disproportionately benefit those with higher incomes.
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These new assumptions revise the way TPC distributes corporate income tax changes to individuals.
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The taxman calls these corporate income, not individual income, but we must look behind the corporate veil.
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The capital gains tax is paid on top of the corporate income tax, not instead of it.
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And hovering over this obscure tax fight is the larger question of U.S. corporate income tax policy.
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Apple has thus paid a corporate income tax rate of 70% in this most recent reported quarter.
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He therefore believes in cutting personal and corporate income taxes, reducing estate taxes, and cutting government spending.
Companies can avoid paying the 35% U.S. corporate income tax on earnings they keep and invest overseas.
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Now Google is well known to be extremely canny in its relationship to the corporate income tax.
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For, to a large extent, corporate income tax paid this year refers to profits made last year.
The real tax rate on corporate income paid to individuals through capital gains and dividends is not 15%.
Yet that study crucially omits the corporate income tax, which is mostly borne by the owners of companies.
It may not be a coincidence that Mr. Gingrich chose 12.5% as his proposed corporate income tax rate.
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Back in 2008, he moved to exempt revenues from suborbital passenger ticket sales from the corporate income tax.
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