| 来源类型 | Testimony |
| 规范类型 | 其他 |
| Integrating The Corporate And Individual Tax Systems: The Dividends Paid Deduction Considered | |
| Steven M. Rosenthal | |
| 发表日期 | 2016-05-17 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 概述 | This testimony describes how taxes on corporate earnings have dropped because of corporate moves to avoid taxes and because of shareholder shifts from taxable to nontaxable accounts. Secondly, the testimony describes how a lower estimate of the taxable share of US stock complicates attempts to integrate corporate and individual taxes further. Finally, the testimony suggests some areas for further research on the |
| 摘要 | This testimony describes how taxes on corporate earnings have dropped because of corporate moves to avoid taxes and because of shareholder shifts from taxable to nontaxable accounts. Secondly, the testimony describes how a lower estimate of the taxable share of US stock complicates attempts to integrate corporate and individual taxes further. Finally, the testimony suggests some areas for further research on the competitiveness of US corporate taxes.
|
| 主题 | Taxes and Budget |
| URL | https://www.urban.org/research/publication/integrating-corporate-and-individual-tax-systems-dividends-paid-deduction-considered |
| 来源智库 | Urban Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/479297 |
| 推荐引用方式 GB/T 7714 | Steven M. Rosenthal. Integrating The Corporate And Individual Tax Systems: The Dividends Paid Deduction Considered. 2016. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| 2000792-Integrating-（403KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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