What question did this study set out to answer?

To determine if using the alternative tax on capital gains is advantageous for corporations compared to the regular tax.

March 18, 2026

A Decision Model for the Alternative Tax on Capital Gains.

Key Points

To determine if using the alternative tax on capital gains is advantageous for corporations compared to the regular tax.
Formulated a decision model for tax evaluation
Developed criteria without calculating tax liabilities
Presented examples for practical illustration
Used graphical representation for clarity
Identified conditions under which the alternative tax is beneficial
Illustrated decision-making process graphically
Provided tangible examples to clarify the model's use

Abstract

Abstract ABSTRACT: This article formulates a method for determining, without computing the tax liabilities, whether it is to the advantage of a corporation to use the alternative tax on capital gains rather than the regular tax. Examples are presented and the criterion developed is illustrated graphically.

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Cite This Study

Franklin Lowenthal (Wed,) studied this question.

synapsesocial.com/papers/69ba428e4e9516ffd37a2e4c https://doi.org/https://doi.org/10.2308/tar-4482693

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