The taxation of corporations and shareholders

著者

書誌事項

The taxation of corporations and shareholders

Martin Norr

Kluwer Law and Taxation Publishers, c1982

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注記

On page opposite t.p.: International Tax Program, Harvard Law School

Bibliography: p. 199-214

内容説明・目次

内容説明

This monograph is principally the work of the late Martin Norr. He completed a draft of the entire monograph but had not yet revised it when he died in late 1972. At that time, the integration of corporate and shareholder taxation was just beginning to become of widespread interest in the United States. With the increasing interest thereafter, the International Tax Program began to revise his manuscript, making as few changes as possible in the original draft. We had the benefit of criticism and analysis from Professor Richard M. Bird of the University of Toronto, now Director of the Institute of Policy Analysis there. In addition, Mr. Mitsuo Sato of the Ministry of Finance in Japan gave freely of his time in carefully suggesting changes throughout the manuscript. The present version of Chapter 3 owes a great deal to his additions and suggestions. Thanks are also due to Professor Hugh J. Ault of Boston College Law School for the Appendix, containing his description of the German integration system that became effective in 1977, which was first published in Law & Policy in International Business. Mr. Norr's interest in the subject of corporate and shareholder taxation developed while he was writing the International Tax Program's World Tax Series volume Taxation in France, published in 1966. The integration of French taxes on corporations and shareholders took place just after that volume was finished, but had been under discussion in France for some time before then.

目次

1. Purpose, Scope, and Definitions.- 2. The Corporation Income Tax: Arguments For and Against.- 3. Integration of Corporation and Individual Income Taxes: Arguments For and Against.- 4. Choice of the Level (Corporate or Shareholder) at Which Integration Is To Be Provided.- 5. Integration at the Corporate Level.- 6. Integration at the Shareholder Level.- 7. International Aspects.- Appendix: German System Effective in 1977.

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