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

43 Pages Posted: 8 Jun 2007  

Douglas A. Kahn

University of Michigan Law School

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.

Keywords: Corporate Tax, General Utilities, Integration

JEL Classification: H20

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: https://ssrn.com/abstract=991692

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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