Excessive Taxation of Life Insurance Companies in the 50 States

Posted: 9 Aug 2002

Abstract

The authors review the states' taxation of life insurance companies. In all states, the current tax system results in higher tax burdens on life insurance companies than if they were subject only to the states' general corporate net income taxes, the authors say.

Suggested Citation

Group (QUEST), Quantitative Economics and Statistics and Neubig, Thomas S. and Jaggi, Gautam and Messina, Kevin, Excessive Taxation of Life Insurance Companies in the 50 States. Available at SSRN: https://ssrn.com/abstract=322620

Quantitative Economics and Statistics Group (QUEST)

Ernst & Young ( email )

1225 Connecticut Avenue NW
Washington, DC 20036
United States

Thomas S. Neubig (Contact Author)

Tax Sage Network ( email )

101 Harbourview Drive
Locust Grove, VA 222508
United States

HOME PAGE: http://www.taxsagenetwork.com

Gautam Jaggi

Ernst & Young ( email )

1225 Connecticut Avenue NW
Quantitative Economics & Statistics Group (QUEST)
Washington, DC 20036
United States

Kevin Messina

Ernst & Young

1225 Connecticut Avenue NW
Quantitative Economics & Statistics Group (QUEST)
Washington, DC 20036
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
1,219
PlumX Metrics