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The Resource Must corporate income be taxed twice?

Must corporate income be taxed twice?

Label
Must corporate income be taxed twice?
Title
Must corporate income be taxed twice?
Creator
Subject
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?
Instantiates
Publication
Extent
xvii, 262 p.
Isbn
9780815756194
Label
Must corporate income be taxed twice?
Publication
Extent
xvii, 262 p.
Isbn
9780815756194

Library Locations

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