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法人税と所得税の統合問題-法人税と株式譲渡所得課税との調整を中心として-


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Title: 法人税と所得税の統合問題-法人税と株式譲渡所得課税との調整を中心として-
Other Titles: Integration of the corporate tax system and shareholders' capital gain taxation
Authors: 栗原, 克文
Authors (alternative): Kurihara, Katsufumi
Issue Date: Mar-2009
Publisher: 長崎大学経済学部
Citation: 長崎大学経済学部研究年報. 2009, 25, p. 15-37
Abstract: This article examines the integration of the corporate tax system and shareholders' capital gain taxation with focusing on several integration methods; (a)Dividend exclusion,(b)Shareholder allocation,(c)Comprehensive Business Income Tax(CBIT),(d)Shareholder credit for corporate taxes paid,(e)Allowance for corporate equity,(f)Partnership method,(g)Cash flow taxation.The way of corporate income taxation should be designed in the stream of both corporate and shareholder level taxation.In order to tax on beneficiaries of profits and to avoid double taxation in certain corporations like closely-held corporations, mechanisms of pass-through taxation and base-adjustment of share should be developed with referring partnership taxation and S corporation taxation systems in the United States.
Keywords: Integration of Corporate Tax / Capital Gain Taxation / Partnership Taxation
URI: http://hdl.handle.net/10069/22190
ISSN: 09108602
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 25

Citable URI : http://hdl.handle.net/10069/22190

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