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dc.contributor.authorStewart, J. C.
dc.date.accessioned2006-12-11T05:37:47Z
dc.date.available2006-12-11T05:37:47Z
dc.date.issued1981
dc.identifier.citationStewart, 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, pp101-133en
dc.identifier.issn00814776
dc.identifier.otherJEL H25
dc.identifier.otherJEL M30
dc.identifier.otherJEL M40
dc.identifier.otherY
dc.identifier.urihttp://hdl.handle.net/2262/3986
dc.descriptionRead before the Society, 2 April 1981en
dc.description.abstractConsiderable 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.en
dc.format.extent2174574 bytes
dc.format.mimetypeapplication/pdf
dc.language.isoenen
dc.publisherStatistical and Social Inquiry Society of Irelanden
dc.relation.ispartofseriesJournal of The Statistical and Social Inquiry Society of Irelanden
dc.relation.ispartofseriesVol. XXIV, Part III, 1980/1981en
dc.relation.haspartVol. [No.], [Year]en
dc.source.urihttp://www.ssisi.ie
dc.subjectCompany taxen
dc.subjectInflationen
dc.subjectEffective tax ratesen
dc.subject.ddc314.15
dc.titleCompany tax - effective tax rates on profitsen
dc.typeJournal articleen
dc.status.refereedYes


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