International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows
Analyzes corporate tax integration plans in an international simulation model (of the U.S. and the rest of the world). Considers backward integration (in which interest and dividends are not deductible at the corporate level) and other schemes.
Year of publication: |
1994
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Authors: | Grubert, Harry ; Mutti, John |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 47.1994, 1, p. 111-33
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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