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Total Corporate Taxation: "Hidden," Above-the-Line, Non-Income Taxes

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  • Christensen, Kevin
  • Cline, Robert
  • Neubig, Tom

Abstract

The U.S. tax system relies on corporations not only to pay income taxes, but also to pay and collect excise, payroll, property, and sales taxes. Most corporation tax policy and planning has focused on corporate income tax, yet it represents only 27 percent of total taxes paid and collected by corporations. This paper provides an overview of the importance of non-income corporate taxes, identifies the distinct roles corporations play in the tax system, and provides a framework for discussing the tax policy, administration, planning, and compliance issues related to non-income corporate taxes.

Suggested Citation

  • Christensen, Kevin & Cline, Robert & Neubig, Tom, 2001. "Total Corporate Taxation: "Hidden," Above-the-Line, Non-Income Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 495-506, September.
    • Handle: RePEc:ntj:journl:v:54:y:2001:i:3:p:495-506
    DOI: 10.17310/ntj.2001.3.05
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    References listed on IDEAS

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    1. George R. Zodrow & Peter M. Mieszkowski, 2019. "The New View of the Property Tax: A Reformulation," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 14, pages 437-459, World Scientific Publishing Co. Pte. Ltd..
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    Cited by:

    1. Joel Slemrod & Caroline Weber, 2012. "Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 25-53, February.
    2. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "Foreign direct investment in a world of multiple taxes," Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
    3. Waseem, Mazhar, 2018. "Taxes, informality and income shifting: Evidence from a recent Pakistani tax reform," Journal of Public Economics, Elsevier, vol. 157(C), pages 41-77.
    4. Almunia, Miguel & Lopez-Rodriguez, David, 2012. "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper 44153, University Library of Munich, Germany.
    5. Miguel Almunia & David López-Rodríguez, 2014. "Heterogeneous responses to effective tax enforcement: evidence from Spanish firms," Working Papers 1419, Banco de España.

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