This article formulates a model to evaluate the benefits of alternative tax on capital gains for corporations, suggesting implications for tax strategy.
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.
No takes yet. Share an insight, caveat, or question.
Franklin Lowenthal (1981) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: