Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
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Other versions of this item:
- Harry Grubert & Rosanne Altshuler, 2016. "Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent," National Tax Journal, National Tax Association, vol. 69(3), pages 643-676, September.
References listed on IDEAS
- Cronin, Julie Anne & Lin, Emily Y. & Power, Laura & Cooper, Michael, 2013. "Distributing the Corporate Income Tax: Revised U.S. Treasury Methodology," National Tax Journal, National Tax Association, vol. 66(1), pages 239-262, March.
- Rosanne Altshuler & Benjamin Harris & Eric Toder, 2011. "Capital Income Taxation and Progressivity in a Global Economy," Departmental Working Papers 201122, Rutgers University, Department of Economics.
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- Kimberly Clausing & Edward Kleinbard & Thornton Matheson, 2016. "U.S. Corporate Income Tax Reform and its Spillovers," IMF Working Papers 16/127, International Monetary Fund.
- Seth G. Benzell & Laurence J. Kotlikoff & Guillermo LaGarda, 2017. "Simulating Business Cash Flow Taxation: An Illustration Based on the “Better Way” Corporate Tax Reform," NBER Working Papers 23675, National Bureau of Economic Research, Inc.
More about this item
Keywordstax reform; corporate income taxation; corporate tax integration;
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2016-07-09 (Accounting & Auditing)
- NEP-ALL-2016-07-09 (All new papers)
- NEP-PBE-2016-07-09 (Public Economics)
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