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Previous	OP 233/2016/3-4 Cross - subsidization in employer - based healt insurance and the effects of tax subsidy reform	OP 233/2016/3-5 Do doubled - up families minimize household - level tax burden ?	OP 233/2016/3-6 Shifting the burden of taxation from the corporate to the personal leveland getting the corporate tax rate down to 15 percent	OP 233/2016/3-7 Integration of corporate and shareholder taxes	OP 233/2016/3-8 Replacing corporate tax revenues with a mark - to - market tax on shareholder income	OP 233/2016/4-1 State general business taxation one more time	OP 233/2016/4-10 Reactions of high - income taxpayers to major tax legislation	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Integration of corporate and shareholder taxes Michael J. Graetz and Alvin C. Warren