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Parity for Corporations and Passthroughs Through Integration

6 Pages Posted: 11 Jul 2017  

Mindy Herzfeld

University of Florida Levin College of Law

Date Written: May 1, 2017

Abstract

Corporate integration has received widespread support from both parties. Shifting to less radical — but potentially more achievable — reform could allow for effective corporate rate reduction that addresses many of the distortions inherent in the current business tax system.

Keywords: Corporate Taxation, Dividends, Tax Reform

Suggested Citation

Herzfeld, Mindy, Parity for Corporations and Passthroughs Through Integration (May 1, 2017). Tax Notes International, Vol. 86, May 2017. Available at SSRN: https://ssrn.com/abstract=2998856

Mindy Herzfeld (Contact Author)

University of Florida Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States

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