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Integration Of The Corporate And Shareholder Tax Systems
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Book Synopsis Integration of the Corporate and Shareholder Tax Systems by : American Institute of Certified Public Accountants. Tax Division
Download or read book Integration of the Corporate and Shareholder Tax Systems written by American Institute of Certified Public Accountants. Tax Division and published by . This book was released on 1993 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems by : United States Dept Of The Treasury
Download or read book Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems written by United States Dept Of The Treasury and published by Forgotten Books. This book was released on 2017-10-31 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems: Taxing Business Income Once The so - called classical system of current u.s. Tax law treats corporations and their investors as separate entities and levies tax at both the corporate and shareholder levels on earnings from investments in corporate equity. Corporate earnings distributed to lenders as interest are generally deductible by the corporation and taxed, if at all, to the lender. Investors who conduct business activity in noncorporate form, such as a sole proprietorship or partnership, are taxed once on their earnings at the owners' tax rate. As a result, despite the critical role played by corporations as a vehicle for economic growth, the United States tax law often perversely penalizes the corporate form of organization. The current system of taxation also distorts corporate financial decisions - in particular by encouraging debt and discouraging new equity financing of corporate investments. The tax system also prejudices corporate decisions about whether to retain earnings or pay dividends and encourages corporations to distribute earnings in a manner to avoid the double level tax. Integration of the individual and corporate tax system would tax corporate income once and reduce or eliminate these economic distortions. Most trading partners of the United States have integrated their corporate tax systems. The potential economic gains from integration are substantial. This Report examines in detail several different integration prototypes, although it does not attempt an exhaustive discussion of all possible integration systems or of all the technical issues raised by the alternative prototypes. This Report does not contain legislative recommendations. Rather, it is intended to stimulate discussion of the various prototypes and issues they raise. By advancing the opportunity for such debate, this Report should encourage serious consideration of proposals for integrating the individual and corporate tax systems in the United States. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Book Synopsis Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems by : United States. Department of the Treasury
Download or read book Report of the Department of the Treasury on Integration of the Individual and Corporate Tax Systems written by United States. Department of the Treasury and published by Department. This book was released on 1992 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: The so-called classical system of current U.S. tax law treats corporations and their investors as separate entities and levies tax at both the corporate and shareholder levels on earnings from investments in corporate equity. Corporate earnings distributed to lenders as interest are generally deductible by the corporation and taxed, if at all, to the lender. Investors who conduct business activity in noncorporate form, such as a sole proprietorship or partnership, are taxed once on their earnings at the owners' tax rate. As a result, despite the critical role played by corporations as a vehicle for economic growth, the United States tax law often perversely penalizes the corporate form of organization. The current system of taxation also distorts corporate financial decisions in particular by encouraging debt and discouraging new equity financing of corporate investments. The tax system also prejudices corporate decisions about whether to retain earnings or pay dividends and encourages corporations to distribute earnings in a manner to avoid the double-level tax. Integration of the individual and corporate tax system would tax corporate income once and reduce or eliminate these economic distortions. Most trading partners of the United States have integrated their corporate tax systems. The potential economic gains from integration are substantial. This Report examines in detail several different integration prototypes, although it does not attempt an exhaustive discussion of all possible integration systems or of all the technical issues raised by the alternative prototypes. This Report does not contain legislative recommendations. Rather, it is intended to stimulate discussion of the various prototypes and issues they raise. By advancing the opportunity for such debate, this Report should encourage serious consideration of proposals for integrating the individual and corporate tax systems in the United States.
Book Synopsis The Taxation of Corporations and Shareholders by : Martin Norr
Download or read book The Taxation of Corporations and Shareholders written by Martin Norr and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.
Book Synopsis Exposure Draft by : American Institute of Certified Public Accountants. Tax Division
Download or read book Exposure Draft written by American Institute of Certified Public Accountants. Tax Division and published by . This book was released on 1992 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Aspects of Corporate-shareholder Tax Integration by : George N. Carlson
Download or read book International Aspects of Corporate-shareholder Tax Integration written by George N. Carlson and published by . This book was released on 1980 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Integration of the Corporate and Shareholder Tax Systems by : American Institute of Certified Public Accountants. Tax Division
Download or read book Integration of the Corporate and Shareholder Tax Systems written by American Institute of Certified Public Accountants. Tax Division and published by . This book was released on 1993 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Federal Income Tax Project by : Alvin C. Warren
Download or read book Federal Income Tax Project written by Alvin C. Warren and published by . This book was released on 1993 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Reporter's study of corporate tax integration."--T.p.
Book Synopsis Comparison of US, UK and German corporate income tax systems with respect to dividend relief by : Benjamin Mahr
Download or read book Comparison of US, UK and German corporate income tax systems with respect to dividend relief written by Benjamin Mahr and published by GRIN Verlag. This book was released on 2007 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Essay from the year 2004 in the subject Business economics - Accounting and Taxes, grade: Distinction (83%), The University of Sydney (Faculty of Law), course: Comparative Corporate Taxation, language: English, abstract: This essay briefly describes the main different theoretical approaches (tax systems) designed to alleviate the double burden of corporation tax and shareholder income tax under Part 2. Parts 3- 5 explain how the problem of dividend double taxation was tried to be solved in the heterogeneous tax systems of the Germany, the UK and the US. However, the essay will not cover the different double tax avoiding treaties in force in those countries.
Book Synopsis Integrating the Corporate Tax by : Ernest S. Christian
Download or read book Integrating the Corporate Tax written by Ernest S. Christian and published by . This book was released on 1977 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Betriebs-Reglement der Hamburg-Bergedorfer Eisenbahn by :
Download or read book Betriebs-Reglement der Hamburg-Bergedorfer Eisenbahn written by and published by . This book was released on with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States by : International Monetary Fund
Download or read book Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States written by International Monetary Fund and published by International Monetary Fund. This book was released on 1990-07-01 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-à-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources.
Book Synopsis Integration of Individual and Corporate Tax Systems by :
Download or read book Integration of Individual and Corporate Tax Systems written by and published by . This book was released on 1992 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Integration of Corporate and Shareholder Taxes by : M.J. Graetz
Download or read book Integration of Corporate and Shareholder Taxes written by M.J. Graetz and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Integration of the corporate and individual income taxes can be achieved by providing shareholders a credit for corporate taxes paid with respect to corporate earnings distributed as dividends. When such integration was previously considered in the U.S., proponents emphasized that it could reduce or eliminate many of the familiar distortions of a classical corporate income tax. Integration would also provide a framework for addressing current concerns for tax incentives for U.S. companies to shift income to foreign affiliates in lower-taxed countries or to expatriate in "inversion" transactions. A recent Congressional proposal for a corporate dividend deduction coupled with withholding on dividends could achieve equivalent results, while also reducing effective U.S. corporate tax rates.
Book Synopsis The Integration of Corporate and Personal Taxes in Europe by : Michael P. Devereux
Download or read book The Integration of Corporate and Personal Taxes in Europe written by Michael P. Devereux and published by The Committee. This book was released on 1997 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The paper describes in some detail the imputation systems in France, Germany, Italy and the United Kingdom, paying particular attention to the minimum tax. It also briefly addresses a number of economic issues; it examines the likely impact of the minimum tax on the investment and financing decisions of companies, and outlines how the impact of the imputation system depends on the minimum tax; and it also briefly raises the issue of alternative forms of taxation of corporate source income.
Book Synopsis Anglo-American Corporate Taxation by : Steven A. Bank
Download or read book Anglo-American Corporate Taxation written by Steven A. Bank and published by Cambridge University Press. This book was released on 2011-09-22 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The UK and the USA have historically represented opposite ends of the spectrum in their approaches to taxing corporate income. Under the British approach, corporate and shareholder income taxes have been integrated under an imputation system, with tax paid at the corporate level imputed to shareholders through a full or partial credit against dividends received. Under the American approach, by contrast, corporate and shareholder income taxes have remained separate under what is called a 'classical' system in which shareholders receive little or no relief from a second layer of taxes on dividends. Steven A. Bank explores the evolution of the corporate income tax systems in each country during the nineteenth and twentieth centuries to understand the common legal, economic, political and cultural forces that produced such divergent approaches and explains why convergence may be likely in the future as each country grapples with corporate taxation in an era of globalization.
Book Synopsis Decoding the U.S. Corporate Tax by : Daniel N. Shaviro
Download or read book Decoding the U.S. Corporate Tax written by Daniel N. Shaviro and published by The Urban Insitute. This book was released on 2009 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The corporate tax could soon be headed in new directions," Dan Shaviro writes in Decoding the U.S. Corporate Tax, wherein he assesses the threats to America's corporate tax code and challenges conventional wisdom on the best avenues for reform. Shaviro dissects the vagaries of the law, lays out the fundamental policy issues, and considers the road ahead. As rising globalization, capital mobility, financial innovation, and political polarization combine to destabilize tax policy and government revenue, Shaviro maps the path to fair, revenue-generating reform.
