The Resource Company tax structure and company tax incidence

Company tax structure and company tax incidence

Label
Company tax structure and company tax incidence
Title
Company tax structure and company tax incidence
Creator
Subject
Summary
This paper reviews conflicting theories of company tax incidence implied by the alternative "new" and "traditional" views of dividends and examines their contrasting policy implications. Whereas, under the "traditional view", closer integration of the corporate and personal income tax systems is suggested, an alternative policy orientation emphasizing the non-distorting features of the classical system is implied by the "new view". Schedular alternatives to global income taxation are also considered
Citation source
In: International tax and public finance. - Boston. - Vol. 4 (1997),
http://library.link/vocab/creatorName
Head, J.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • incidence of tax
  • imputation system
  • dividend
  • schedular tax system
Label
Company tax structure and company tax incidence
Instantiates
Publication
Label
Company tax structure and company tax incidence
Publication

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