Corporate Tax Integration : Issues and Options.
Examines issues relating to the present corporate income tax, including differing assessments of the degree of progressivity it promotes and of the distortions caused by the double taxation of equity capital. Examines previous efforts at corporate tax reform, and the expected costs and efficiency ga...
| Corporate Authors: | , |
|---|---|
| Format: | eBook |
| Language: | English |
| Published: |
[Place of publication not identified] :
[publisher not identified],
1991-1992.
|
| Series: | U.S. Congressional Research.
|
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Examines issues relating to the present corporate income tax, including differing assessments of the degree of progressivity it promotes and of the distortions caused by the double taxation of equity capital. Examines previous efforts at corporate tax reform, and the expected costs and efficiency gains of several degrees of "integration," defined as taxing corporations like partnerships. Includes tables, and appendixes with calculations using economic models. |
|---|---|
| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |