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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Washington, D.C.] [publisher not identified] 1991-1992

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-1991-ORC-0015

Access Restriction:

Restricted for use by site license