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Company Tax Structure and Company Tax Incidence
Authors:John G Head
Institution:(1) Monash University, Australia
Abstract:This paper reviews conflicting theories of company tax incidence impliedby the alternative ldquonewrdquo and ldquotraditionalrdquo views of dividends andexamines their contrasting policy implications. Whereas, under theldquotraditional viewrdquo, closer integration of the corporate and personalincome tax systems is suggested, an alternative policy orientationemphasizing the non-distorting features of the classical system is impliedby the ldquonew viewrdquo. Even if the ldquotraditional viewrdquo is accepted, theimplications for design and reform of the company tax vary widely underalternative specifications of domestic and international tax policy objectives. Schedular alternatives to global income taxation are alsoconsidered.
Keywords:corporate tax incidence  company tax integration  dividend relief systems  imputation  new view of dividends  schedular income tax
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