Abstract

http://ssrn.com/abstract=991692
 


 



Should General Utilities Be Reinstated to Provide Partial Integration of Corporate and Personal Income - Is Half a Loaf Better than None?


Douglas A. Kahn


University of Michigan Law School


Journal of Corporation Law, Vol. 13, p. 953, 1988

Abstract:     
The thesis of this article is grounded on the premise that, as a matter of good tax policy and in absence of considerations of administrative burdens and politics, corporate and personal income taxes should be integrated so that the income of a corporation would be subjected to a single tax rate structure.

This article does not seek to add any new thoughts to the debate over integration, but rather, accepts the integrationist's view and focuses on whether that view leads to the conclusion that General Utilities should be reinstated.

Number of Pages in PDF File: 43

Keywords: Corporate Tax, General Utilities, Integration

JEL Classification: H20

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Date posted: June 8, 2007  

Suggested Citation

Kahn, Douglas A., Should General Utilities Be Reinstated to Provide Partial Integration of Corporate and Personal Income - Is Half a Loaf Better than None?. Journal of Corporation Law, Vol. 13, p. 953, 1988. Available at SSRN: http://ssrn.com/abstract=991692

Contact Information

Douglas A. Kahn (Contact Author)
University of Michigan Law School ( email )
625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4043 (Phone)
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