The Resource Integration of corporate and shareholder taxes

Integration of corporate and shareholder taxes

Label
Integration of corporate and shareholder taxes
Title
Integration of corporate and shareholder taxes
Creator
Subject
Language
eng
Summary
Integration of the corporate and individual income taxes can be achieved by providing shareholders a credit for corporate taxes paid with respect to corporate earnings distributed as dividends. When such integration was previously considered in the U.S., proponents emphasized that it could reduce or eliminate many of the familiar distortions of a classical corporate income tax. Integration would also provide a framework for addressing current concerns for tax incentives for U.S. companies to shift income to foreign affiliates in lower-taxed countries or to expatriate in "inversion" transactions. A recent Congressional proposal for a corporate dividend deduction coupled with withholding on dividends could achieve equivalent results, while also reducing effective U.S. corporate tax rates
Citation source
In: National tax journal. - Washington. - Vol. 69 (2016), no. 3 ; p. 677-700
http://library.link/vocab/creatorName
  • Graetz, M.J
  • Warren, A.C. (Jr.)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • integration system
  • corporate income tax
  • shareholder
  • tax credit
  • tax incentive
  • dividend withholding tax
Label
Integration of corporate and shareholder taxes
Instantiates
Publication
Label
Integration of corporate and shareholder taxes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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