Changing Views of the Corporate Income Tax

Peter Birch Sorensen

National Tax Journal, 1995, vol. 48, issue 2, 279-94

Abstract: Summarizes competing theories of corporate income taxation and considers, in nontechnical terms, the nature and impact of the tax. Focuses on the effects of double taxation of corporate-source income on the cost of corporate capital and looks at the "new" and "old" views of corporate tax.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:2:p:279-94

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