The Resource A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer

A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer

Label
A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
Title
A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
Creator
Subject
Language
eng
Summary
The author links the century old intra-U.S. debate about integration with the more recent debate on international tax competition, the U.S. effort to combat corporate inversions, and the multilateral effort to combat base erosion and profit shifting (BEPS) to argue that the corporate level tax should be abolished
Citation source
In: Taxes - the tax magazine. - Riverwoods. - Vol. 94 (2016),
http://library.link/vocab/creatorName
McDonald, J.D
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • integration system
  • tax policy
  • tax competition
  • corporate inversion
  • BEPS
Label
A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
Instantiates
Publication
Label
A taxing history - Why U.S. corporate tax policy needs to come full circle and once again reflect the reality of the individual as taxpayer
Publication

Library Locations

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      52.37366609999999 4.9336932
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