The impact of state taxes on self-insurance

Article Abstract:

The effect of state taxes is examined in relation to the property-casuality segment of the insurance industry. Demand elasticity is a key variable which affects the extent to which taxes may result in self-insurance.

Tax Administration, Property & Liability Insurance, Direct Property and Casualty Insurance Carriers, Surety insurance, Taxation, Insurance industry, Tax reform

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Taxation, regulation, and the organizational structure of property-casualty insurers

Article Abstract:

A study was conducted to examine how an organizational structure decision for expanding property-casualty insurers is influenced by state taxation and regulation. Data were collected from 2,335 property-casualty insurers and state tax and regulatory conditions in 1991. Results demonstrated that the costs of state tax and regulation are mitigated through appropriate cross-state expansion.

Research, Interstate commerce, State taxation, State government

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State and provincial corporate tax planning: income shifting and sales apportionment factor management

Article Abstract:

A study was conducted to document a strategy through which corporations avoid state income taxes. American state and Canadian provincial data between 1983 and 1991 were examined. Tests were carried out to analyze the unique properties of state formula apportionment systems. Results indicated that corporate income tax revenues are concave in corporate tax rates. Such revenues are consistent with companies shifting their tax bases to more favorable taxed jurisdictions.

Tax Management, Corporate Income Taxes, Methods, Management, Tax accounting, Tax planning, Income tax

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