Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States.

The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-a-vis foreign investors. An int...

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Manylion Llyfryddiaeth
Awdur Corfforaethol: International Monetary Fund
Fformat: Cylchgrawn
Iaith:English
Cyhoeddwyd: Washington, D.C. : International Monetary Fund, 1990.
Cyfres:IMF Working Papers; Working Paper ; No. 1990/066
Mynediad Ar-lein:Full text available on IMF

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