Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
Year of publication: |
September 2016
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Authors: | Grubert, Harry ; Altshuler, Rosanne |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 69.2016, 3, p. 643-676
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Subject: | tax reform | corporate income taxation | corporate tax integration | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Steuerreform | Tax reform | Steuerbelastung | Tax burden |
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