This page supports the August 2013 display Corporate Tax
the Raymond H. Fogler
Library at the University of Maine.
In the headlines
How Apple Sidesteps Billions in Taxes. Part of a Pulitzer Prize series of articles by that appeared in The New York Times. April 29, 2012.
Offshore Profit Shifting and the U.S. Tax Code - Part 1 (Microsoft & Hewlett-Packard) and Offshore Profit Shifting and the U.S. Tax Code - Part 2 (Apple Inc.). Senate hearings in 2012 and 2013 of the Permanent Subcommittee on Investigations.
Tax Avoidance. Section of the British newspaper website The Guardian.
Tax Avoidance: The Hidden Cost. April 28, 2013 BBC Radio 4 broadcast. Duration: 38 minutes.
Corporate Income Tax. (2009). In Encyclopedia of Business in Today's World (Vol. 1, pp. 403-404). Print.
Multinational Corporations, Taxation of. (2005). In The Encyclopedia of Taxation & Tax Policy (pp. 261-264). Print.
Tax Ethics. (2008). In Encyclopedia of Business Ethics and Society (Vol. 5, pp. 2050-2054). Print.
Taxable Income, Corporate. (2005). In The Encyclopedia of Taxation & Tax Policy (pp. 378-379). Print.
A Comparative Look at Regulation of Corporate Tax Avoidance (2012) - Ebook.
Decoding the U.S. Corporate Tax (2009) - Ebook.
The Economic Psychology of Tax Behaviour (2007) - Print.
Tax and Corporate Governance (2008) - Ebook.
Taxing Corporate Income in the 21st Century (2007) - Print
Reports and other sources
Base Erosion and Profit Shifting. Collection of documents from the Organisation for Economic Co-Operation and Development.
Corporate Income Tax: Effective Tax Rates Can Differ Significantly from the Statutory Rate. (2013, May 30). U.S. Government Accountability Office.
The Corporate Income Tax System: overview and Options for Reform. (2012, September 13). U.S. Congressional Research Service.
Corporate Income Taxes. Webpage maintained by the non-partisan Tax Foundation.
International Corporate Tax Rate Comparisons and Policy Implications. (2012, December 28). U.S. Congressional Research Service.
Worldwide Tax Summaries. From PricewaterhouseCoopers International Limited.