Introduction to Corporate Tax - Research Paper Outline Example

This section of the first part will provide an overview of the concept of corporate tax and the implication on the economic growth and development a country.

The section will also look at the key terms and concepts that are covered in the paper by providing a brief overview.

The section will also give a highlight of what will be included in the research paper by concluding with a thesis statement.

Existing Corporate Tax Rates from the Perspective of the United States

Corporate Tax Structure of the United States

The section will look at the entity classifications, which will focus on criteria for segregation.

This section of the research will also emphasize on the nature of the taxable income and provide several rates based on the level of revenue.

Challenges Associated with Corporate Tax Structure

The section will look at the challenges that the country has faced emanating from the structure of the corporate tax rates.

Based on the identified shortcomings, this part will also provide a highlight of measures that the government has been undertaking to improve performance.

Gaps and Opportunities

The third section of this part is dedicated to evaluating the possible gaps and opportunities existing in the United States based on the findings of the previous sections.

Possible approaches that could be used to transform the opportunities into performance outcome are also included in this segment.

Tax Rate Changes Theories and Job Creation in the United States

The theoretical analysis and framework associated with corporate tax changes will be discussed, which will form the baseline for recommended changes.

The third section of the paper will also include the dimension of job creation based on the identified theoretical framework.

Current Government Approach to Corporate Tax

The section will provide an overview of the approaches implemented by the current administration to sustain corporate taxation for a balanced outcome and economic performance.

The section will also discuss the correlation of the current corporate tax rates and the national debt implications, which will include the need for GDP sustainability. The objective of presenting this dimension will be to highlight the key focus of the current presidential administration in line with corporate taxation and job creation.

References

Cockfield, A. J. (2010). Globalization and its tax discontents: Tax policy and international investments. (Ed.). University of Toronto: United States of America.

Chernick, H. & Tennant, J. (2010). Federal-State tax interactions in the United States and Canada. Canadian and U.S. Federalism, 40(3): 508 533.

Diamond, J. W. & Zodrow, G. R. (2014). Pathways to fiscal reform in the United States. MIT Press: United States of America.

Fullerton, D. A., King, T., Shoven, J. B., & Whalley, J. (1991). Corporate tax integration in the United States: A general equilibrium approach. The American Economic Review, 71(4): 677 691.

Kaye, T. A. (2010). The regulation of corporate tax shelters in the United States. The American Journal of Comparative Law, 58(7): 585 604.

Liu, L. & Altshuler, R. (2013). Measuring the burden of the corporate income tax under imperfect competition. National Tax Journal, 66(1): 215 237.

Merrill, P. R. (2010). Corporate tax policy for the 21st century. National Tax Journal, 63(4): 623 633.

Mertens, K. & Ravn, M. O. (2013). The dynamic effects of personal and corporate income tax changes in the United States. The American Economic Review, 103(4): 1212 1247.