The Resource International aspects of corporate tax integration : the contrasting role of debt and equity flows

International aspects of corporate tax integration : the contrasting role of debt and equity flows

Label
International aspects of corporate tax integration : the contrasting role of debt and equity flows
Title
International aspects of corporate tax integration : the contrasting role of debt and equity flows
Creator
Subject
Summary
The authors analyse various corporate tax integration plans in an international simulation model of the United States and the rest of the world. The schemes considered include backward integration in which interest and dividends are not deductible at the corporate level and are exempt at the shareholder level
Citation source
In: National Tax Journal. - Washington. - Vol. 47 (1994), no. 1 ; p. 111-133
http://library.link/vocab/creatorName
  • Grubert, H
  • Mutti, J
Language note
English
http://library.link/vocab/subjectName
corporate income tax
Label
International aspects of corporate tax integration : the contrasting role of debt and equity flows
Instantiates
Publication
Label
International aspects of corporate tax integration : the contrasting role of debt and equity flows
Publication

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