Public Health and Corporate Avoidance of U.S. Federal Income Tax

Research output: Contribution to journalComment/debate

Abstract

The amount of U.S. federal revenue affects the government's ability to provide public health services, programs, infrastructure, and research to adequately protect the public's health. Public health funding shortages are chronic. Corporate income tax avoidance is one source of unrealized federal tax revenue that, if collected and allocated to public health, could help offset those shortages. Major corporate methods of tax avoidance, their effect on federal revenue, and recommended policy changes are described. Corporate tax avoidance and government revenue shortages are framed as social determinants of health, and research questions and data sources for public health researchers for examining the issue are suggested. Although there is no guarantee that any additional corporate income tax revenue would be directed to public health, the subject warrants the attention of public health researchers and policy advocates. The United States serves as a case study for public professionals in other countries to conduct similar analyses.

Original languageEnglish (US)
Pages (from-to)272-300
Number of pages29
JournalWorld Medical and Health Policy
Volume10
Issue number3
DOIs
StatePublished - Sep 1 2018
Externally publishedYes

Fingerprint

Income Tax
Public Health
Taxes
Research Personnel
Social Determinants of Health
United States Public Health Service
Information Storage and Retrieval
Public Policy
Health Policy
Research

Keywords

  • corporations
  • federal income tax
  • social determinants of health

ASJC Scopus subject areas

  • Health Policy

Cite this

Public Health and Corporate Avoidance of U.S. Federal Income Tax. / Wiist, William H.

In: World Medical and Health Policy, Vol. 10, No. 3, 01.09.2018, p. 272-300.

Research output: Contribution to journalComment/debate

@article{64448f1b011a4197a99b9fdf3ccab260,
title = "Public Health and Corporate Avoidance of U.S. Federal Income Tax",
abstract = "The amount of U.S. federal revenue affects the government's ability to provide public health services, programs, infrastructure, and research to adequately protect the public's health. Public health funding shortages are chronic. Corporate income tax avoidance is one source of unrealized federal tax revenue that, if collected and allocated to public health, could help offset those shortages. Major corporate methods of tax avoidance, their effect on federal revenue, and recommended policy changes are described. Corporate tax avoidance and government revenue shortages are framed as social determinants of health, and research questions and data sources for public health researchers for examining the issue are suggested. Although there is no guarantee that any additional corporate income tax revenue would be directed to public health, the subject warrants the attention of public health researchers and policy advocates. The United States serves as a case study for public professionals in other countries to conduct similar analyses.",
keywords = "corporations, federal income tax, social determinants of health",
author = "Wiist, {William H}",
year = "2018",
month = "9",
day = "1",
doi = "10.1002/wmh3.274",
language = "English (US)",
volume = "10",
pages = "272--300",
journal = "World Medical and Health Policy",
issn = "1948-4682",
publisher = "Berkeley Electronic Press",
number = "3",

}

TY - JOUR

T1 - Public Health and Corporate Avoidance of U.S. Federal Income Tax

AU - Wiist, William H

PY - 2018/9/1

Y1 - 2018/9/1

N2 - The amount of U.S. federal revenue affects the government's ability to provide public health services, programs, infrastructure, and research to adequately protect the public's health. Public health funding shortages are chronic. Corporate income tax avoidance is one source of unrealized federal tax revenue that, if collected and allocated to public health, could help offset those shortages. Major corporate methods of tax avoidance, their effect on federal revenue, and recommended policy changes are described. Corporate tax avoidance and government revenue shortages are framed as social determinants of health, and research questions and data sources for public health researchers for examining the issue are suggested. Although there is no guarantee that any additional corporate income tax revenue would be directed to public health, the subject warrants the attention of public health researchers and policy advocates. The United States serves as a case study for public professionals in other countries to conduct similar analyses.

AB - The amount of U.S. federal revenue affects the government's ability to provide public health services, programs, infrastructure, and research to adequately protect the public's health. Public health funding shortages are chronic. Corporate income tax avoidance is one source of unrealized federal tax revenue that, if collected and allocated to public health, could help offset those shortages. Major corporate methods of tax avoidance, their effect on federal revenue, and recommended policy changes are described. Corporate tax avoidance and government revenue shortages are framed as social determinants of health, and research questions and data sources for public health researchers for examining the issue are suggested. Although there is no guarantee that any additional corporate income tax revenue would be directed to public health, the subject warrants the attention of public health researchers and policy advocates. The United States serves as a case study for public professionals in other countries to conduct similar analyses.

KW - corporations

KW - federal income tax

KW - social determinants of health

UR - http://www.scopus.com/inward/record.url?scp=85053213910&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=85053213910&partnerID=8YFLogxK

U2 - 10.1002/wmh3.274

DO - 10.1002/wmh3.274

M3 - Comment/debate

AN - SCOPUS:85053213910

VL - 10

SP - 272

EP - 300

JO - World Medical and Health Policy

JF - World Medical and Health Policy

SN - 1948-4682

IS - 3

ER -