In Pursuit of Neutrality: Corporate Income Tax Integration BY RAY BEEMAN
نویسنده
چکیده
BY RAY BEEMAN AND ROBERT CARROLL W hile the current spotlight may be on upcoming elections, it is important to remember that lawmakers continue to discuss how to reform the U.S. tax system, laying the groundwork for potential future activity. As part of these discussions, some tax policy leaders have turned their attention to the idea of integrating the corporate and individual income tax systems (often referred to as ‘‘corporate income tax integration’’) as one way to bring greater neutrality and simplicity to the tax code.
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