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...
| Institutionell upphovsman: | |
|---|---|
| Materialtyp: | Tidskrift |
| Språk: | English |
| Publicerad: |
Washington, D.C. :
International Monetary Fund,
1990.
|
| Serie: | IMF Working Papers; Working Paper ;
No. 1990/066 |
| Länkar: | Full text available on IMF |