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Income- and corporation-tax rates have been cut, and capital-gains tax on sales of corporate cross-shareholdings has been abolished.
ECONOMIST: Room for improvement
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Rather, there is a world return to capital and a corporation tax reduces, in that taxing jurisdiction, the rate to below that.
FORBES: The Stupidity of the Robin Hood Tax Reaches America
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My own solution to this would be to simply abolish corporation tax altogether and then tax shareholders as income on dividends and capital gains.
FORBES: Is Apple's Foreign Tax Rate Really Below 2%?
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The experience of registering a corporation, answering tax questions or finding capital should be as simple as ordering a burrito at Chipotle.
FORBES: Connect
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But it rules out devolving corporation tax unless it is also devolved to Scotland and Northern Ireland, national insurance, capital gains tax, VAT and fuel duty.
BBC: Commission calls for Welsh government income tax powers
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The tax year of the S corporation or partnership that actually produces the capital gain appears to be irrelevant.
FORBES: Business Owners Could Find Their Tax Deferral Backfiring
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This clearly means less capital being applied to the labour available in that jurisdiction which imposes the corporation tax.
FORBES: The Stupidity of the Robin Hood Tax Reaches America
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Unlike an S-corporation owner, someone who invests in stocks can delay tax by delaying the realization of capital gains.
FORBES: The Arbitrariness of the Buffett Rule
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Various reports from various people with different assumptions about capital openness and so on lead to estimates of 30-70% of corporation tax really being paid by the workers, the rest by the shareholders.
FORBES: The Stupidity of the Robin Hood Tax Reaches America
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Capital allowances to help investment in certain sectors look more affordable than a cut in the headline corporation tax rate.
BBC: Mind the gap on the Northern Line