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The Uncertain Case Against the Double Taxation of Corporate Income
Jeffrey L. Kwall
出版
SSRN
, 2009
URL
http://books.google.com.hk/books?id=d5TpzgEACAAJ&hl=&source=gbs_api
註釋
Recent commentators have criticized the double taxation of distributed corporate income both as an inequitable tax that imposes greater tax burdens on individual shareholders than other taxpayers and as an inefficient tax that distorts the economic decisions of taxpayers. These scholars have called for integration, the elimination of a corporate tax on distributed income. Yet, integration certainly would mean loss of tax revenues and would require Congress to maintain tax revenues by alternative means. This Article asserts that proponents of integration largely have failed to consider this revenue need constraint. The Article questions the prudence of eliminating the double taxation of distributed corporate income because it may jeopardize recent tax reforms aimed at improving the efficiency and equity of the tax system.