…corporate parent) and section 368 (i.e., bootless corporate reorganizations) that explicitly provide for non-recognition of gain in target corporate assets. The policy grounds for nonrecognition in those provisions is that…

…alleging that the American Legislative Exchange Council violated the lobbying restrictions applicable to tax exempt organizations through underreporting and operating in furtherance of private corporate interests. The complaint argues that…

by Rebecca Wilder Does the US Corporate Saving Rate Portend a Lower Unemployment Rate? An interesting thing happened in Q4 2011: the corporate saving rate declined following two quarters of…

by Mike Kimel Corporate Tax Rates and Unemployment Cross posted at the Presimetrics blog. Update: Reader JzB has noted that a large drop in the top marginal rate that appears…

We’re starting to see a new campaign by the Republicans about a cut in the corporate tax rates. There is a good case to be made for corporate tax cuts….

PGL’s insightful post about corporate taxation and Ireland’s economic growth reminded me of something I read recently from the CBO. In November they published a very interesting report entitled “Corporate…

…(property seizure without just compensation) protections are extended to corporations because the corporate computers, office files, and such that are protected under the Fourth Amendment, and the corporate property protected…

…got there fairly quickly. I will add that his views were not too surprising, either: he suggested that corporate inversions and other forms of corporate tax planning and abusive transactions…

…absorb a rate increase. Let’s set up the relationship between inflation and corporate profits. First, see corporate profits as a corporate profit rate. (Fred data) Corporate profit rate = Corporate…

…Medicine: A Call to Action to Take the Profession Back from Corporate Interests. The paper discusses the corporate takeover of medicine, an issue that has received far too little attention…