INTEGRATION OF PERSONAL AND CORPORATE INCOME TAXES - MISSING ELEMENT IN RECENT TAX REFORM PROPOSALS

被引：18

作者：

MCLURE, CE ^{[1
]}

机构：

[1] RICE UNIV,HOUSTON,TX 77001

来源：

关键词：

D O I：

10.2307/1340323

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

引用

页码：532 / 582

页数：51

相关论文

共 54 条

[1]

ANDREWS, 1974, HARVARD LAW REV, V87, P1113

[2]

[Anonymous], 1966, REPORT ROYAL COMMISS

[3]

BAILEY, 1969, TAXATION INCOME CAPI, P11

[4]

BENSON E, 1969, PROPOSALS TAX REFORM, P40

[5]

BITTKER, 1968, U CHI L REV, V35, P637

[6]

BITTKER BI, 1968, COMPREHENSIVE INCOME

[7]

BRACEWELLMILNES, 1974, EUROPEAN TAX, V14, P155

[8]

BREAK, 1969, LAW CONTEMP PROBL, V34, P726

[9]

BREAK, 1969, NATL TAX J, V22, P39

[10]

BUCOVETSKY, 1972, NATL TAX J, V25, P15