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Please use this identifier to cite or link to this item: http://hdl.handle.net/2262/3986

Title: Company tax - effective tax rates on profits
Author: Stewart, J. C.
Keywords: Company tax
Inflation
Effective tax rates
Issue Date: 1981
Publisher: Statistical and Social Inquiry Society of Ireland
Citation: Stewart, J. C. 'Company tax - effective tax rates on profits'. - Dublin: Journal of the Statistical and Social Inquiry Society of Ireland,Vol. XXIV, Part III, 1980/1981, pp101-133
Series/Report no.: Journal of The Statistical and Social Inquiry Society of Ireland
Vol. XXIV, Part III, 1980/1981
Abstract: Considerable controversy surrounds the measurement of profit in company accounts. Continuous inflation has underlined some of the problems involved. Current accounting practice in the United Kingdom and Ireland also obscures the amount of direct tax that companies pay. Kay and King (1980, p. 193) comment that the "effect of this accounting practice is that many companies, especially in manufacturing industry, show substantial tax charges in their accounts when in fact they are paying little or no tax at all". A similar comment applies to Irish companies as accounting standards in Ireland follow closely those in the United Kingdom. In addition, many features of United Kingdom Finance Acts are incorporated into subsequent Irish Finance Acts. A combination of differing or controversial measures of profit and obscure reporting of tax paid makes the calculation of tax rates on profits for the corporate sector a difficult if not arbitrary process.
Description: Read before the Society, 2 April 1981
URI: http://hdl.handle.net/2262/3986
ISSN: 00814776
Appears in Collections:Archive JSSISI: 1847- Complete Collection
JSSISI: 1978 to 1983, Vol. XXIV, Sessions 132nd to 136th

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