Download This PaperParity for Corporations and Passthroughs Through Integration
6 Pages Posted: 11 Jul 2017
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: 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 or http://dx.doi.org/10.2139/ssrn.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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