How to Eliminate Pyramidal Business Groups - the Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy

摘要: Arguments for eliminating the double taxation of dividends apply only to paid by corporations individuals. The (and multiple) one firm another - intercorporate was explicitly included in 1930s as part a package tax and other policies aimed at United States pyramidal business groups. These structures remain predominant form corporate organization outside States. first Roosevelt administration associated them with governance problems, avoidance, market power, an objectionable concentration economic power. Future reforms should mind original intent Congress President regarding dividend taxation. Foreign governments may find American experience value they desire eliminate their