haku: @author Thomas, D. / yhteensä: 8
viite: 7 / 8
| Tekijä: | Thomas, D. Sellers, K. |
| Otsikko: | Eliminate the double tax on dividends |
| Lehti: | Journal of Accountancy
1994 : NOV, p. 86-93 |
| Asiasana: | ACCOUNTING FINANCE TAXATION |
| Kieli: | eng |
| Tiivistelmä: | The United States is one of the few industrialized nations not to integrate corporate and individual taxes. For decades, CPAs, lawyers, economists and others have criticized the U.S. corporate tax system for taxing business profits twice. Corporate income is taxed first when a corporation earns it and again when profits are distributed to shareholders as dividends. |
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