Corporate Tax Integration : Issues and Options.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Corporations.

Income tax.

Statistics.

Physical Description:

1 online resource (61 pages) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 1991-1992.

System Details:

System requirements: PDF reader software.

text file

PDF

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.

Notes:

CRS Report.

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.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Corporate Tax Integration

Access Restriction:

Restricted for use by site license.