International Aspects of Corporate Tax Integration: The Contrasting Role of Debt and Equity Flows

Harry Grubert and John Mutti

National Tax Journal, 1994, vol. 47, issue 1, 111-33

Abstract: 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.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:1:p:111-33

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