The Resource Must corporate income be taxed twice?
Must corporate income be taxed twice?
Resource Information
The item Must corporate income be taxed twice? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Must corporate income be taxed twice? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In the USA the earnings of corporations are taxed twice: once as corporate income and after distribution to shareholders, as personal income. The 1970s have seemed a remarkable rise of interest in what is called integration of the personal and corporate income taxes - meaning relief from the present practice of double taxation. This book examines the administrative problems that integration presents and discusses the approaches that might be taken in dealing with them. The author first summarizes the arguments for and against integration and describes the various systems of relief from double taxation of dividends that have been adopted in Canada, France, West Germany, and the United Kingdom. Further he analyses some complex technical questions. His general conclusion is that any scheme for integrating taxes is likely to be beset by serious administrative problems
- Language
- eng
- Label
- Must corporate income be taxed twice?
- Title
- Must corporate income be taxed twice?
- Language
- eng
- Summary
- In the USA the earnings of corporations are taxed twice: once as corporate income and after distribution to shareholders, as personal income. The 1970s have seemed a remarkable rise of interest in what is called integration of the personal and corporate income taxes - meaning relief from the present practice of double taxation. This book examines the administrative problems that integration presents and discusses the approaches that might be taken in dealing with them. The author first summarizes the arguments for and against integration and describes the various systems of relief from double taxation of dividends that have been adopted in Canada, France, West Germany, and the United Kingdom. Further he analyses some complex technical questions. His general conclusion is that any scheme for integrating taxes is likely to be beset by serious administrative problems
- http://library.link/vocab/creatorName
- McLure, C.E. (Jr.)
- Geographic coverage
- North America
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- Series statement
- Studies of Government Finance
- http://library.link/vocab/subjectName
-
- corporate income tax
- individual income tax
- dividend
- integration system
- double taxation relief
- tax policy
- Label
- Must corporate income be taxed twice?
- Extent
- xvii, 262 p.
- Isbn
- 9780815756194
- Label
- Must corporate income be taxed twice?
- Extent
- xvii, 262 p.
- Isbn
- 9780815756194
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Must-corporate-income-be-taxed-twice/yrAuRsGrEgE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Must-corporate-income-be-taxed-twice/yrAuRsGrEgE/">Must corporate income be taxed twice?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Must-corporate-income-be-taxed-twice/yrAuRsGrEgE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Must-corporate-income-be-taxed-twice/yrAuRsGrEgE/">Must corporate income be taxed twice?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
