INTERNATIONAL ASPECTS OF CORPORATE TAX INTEGRATION: THE CONTRASTING ROLE OF DEBT AND EQUITY FLOWS
- 1 March 1994
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 47 (1) , 111-133
- https://doi.org/10.1086/ntj41789055
Abstract
We analyze various corporate tax integration plans in an international simulation model of the United States and the rest of the world. The schemes considered include "backward" integration in whic...Keywords
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