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- Title
What's Ahead for Corporate Integration and Pension Legislation?
- Authors
Strobel, Caroline D.
- Abstract
The article discusses the future of corporate integration and pension legislation in the United States as of December 1992. The article concludes that integration would produce economic benefits by reducing distortions produced by the present two-tier tax system. These distortions included encouraging investment in noncorporate rather than corporate structures; financing corporate investments with debt rather than equity; and retaining earnings or structuring distributions in such a way as to avoid the double taxation.
- Subjects
UNITED States; PENSION laws; TAX accounting -- Law &; legislation; CORPORATE finance; INVESTMENTS; DOUBLE taxation; INCOME tax
- Publication
Journal of Corporate Accounting & Finance (Wiley), 1992, Vol 4, Issue 2, p243
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.3970040215