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Publication Detail
TRJ 2005 Vol XVII No 1-b: Feasibility of Replacing the Current Flat Tax in Corporations With Graduated Income Tax Rates

The paper looks into the feasibility of replacing the current flat tax on corporations with progressive or graduated income tax rates to further strengthen and enhance the revenue productivity of the Corporate Income Tax (CIT). As a backgrounder, the study provides a brief history of the CIT and examines the trends in corporate tax revenues over the last decade to provide the context for reforming the CIT system. The study discusses that there are advantages as well as underlying problems in using the graduated or progressive corporate income tax structure. However, the determination of whether or not to adopt such a system will depend not only on its strengths and weaknesses as a policy decision but also on its revenue impact which should take a primary role considering that the government is still in the process of improving its fiscal position.

National Tax Research Center
Authors Keywords
National Tax Research Center; tax structure; fiscal policy; taxation; tax revenue; tax rates level; tax system; corporate taxation; Tax reforms;
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Published in 2005 and available in the NTRC or NO PDF AVAILABLE Downloaded 0 times since November 25, 2011
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