Do We Still Need the Corporate Income Tax? A Comparative Study

Authors

Chatchai Lapprathana, Southern Methodist University, Dedman School of Law

Abstract

The research presented in this dissertation examines whether the corporate income tax is still necessary. To provide specific answers to this question, the dissertation takes the form of a comparative study of the corporate income tax in four countries: Australia, Thailand, the United Kingdom, and the United States. The corporate income tax of each country, along with certain issues and problems related to the tax, is described and analyzed to ascertain the extent to which the corporate income tax remains a viable revenue-gathering tool for the government.

Subject Area

Law

Degree Date

1-1-2019

Document Type

Dissertation

Degree Name

S.J.D.

Department

Dedman School of Law

Advisor

Christopher H. Hanna

Second Advisor

Orly Mazur

Third Advisor

Bret Wells

Number of Pages

379

Format

.pdf

Recommended Citation

Lapprathana, Chatchai, "Do We Still Need the Corporate Income Tax? A Comparative Study" (2019). Theses and Dissertations. 8.
https://scholar.smu.edu/law_etds/8