Must Corporate Income Be Taxed Twice?

by Charles E. McLure Jr.

Book Overview

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Recently in the United States there has been a surge of interest in the integration of the corporation and individual income taxes, partly because the rate of capital formation has been low. Many foreign countries have adopted some form of dividend relief, and many U.S. economists, businessmen, and tax experts feel that the double taxation of corporate earnings can no longer be justified.

A number of recent studies have dealt with the policy...

• Format: Paperback
• Language: English
• ISBN: 0815756194
• ISBN13: 9780815756194
• Release Date: April 1979
• Publisher: Brookings Institution Press
• Length: 262 Pages
• Weight: 0.85 lbs.
• Dimensions: 0.7" x 6.0" x 8.9"