PROBLEMS WITH INTEGRATING CORPORATE AND PERSONAL INCOME-TAXES IN AN OPEN-ECONOMY
成果类型：
Article
署名作者：
BOADWAY, R; BRUCE, N
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(92)90041-D
发表日期：
1992
页码：
39-66
关键词：
摘要：
This paper analyzes income tax integration in a small open economy when agents exploit all legal tax arbitrage opportunities. The analysis shows that integration does not accomplish the objectives that have been attributed to it. Instead of eliminating the double taxation of equity income, it simply removes the primary taxation of savings done through the corporation. The analysis has implications for the choice of a personal tax base and for the design of the corporate tax.
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