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Articles 1141 - 1141 of 1141
Full-Text Articles in Business Law, Public Responsibility, and Ethics
Corporation Income Tax Policy, Dee D. Sturges
Corporation Income Tax Policy, Dee D. Sturges
Economics ETDs
Randolph E. Paul's recent book, Taxation for Prosperity, more nearly coincides with the purpose of this study. The historical approach is used, and an attempt is made to formulate a more or less consistent policy for the immediate future. It covers the subject of federal taxation with emphasis on income taxes, but both the individual and corporation income tax are considered together with estate and trust taxes. In view of the proposal now before Congress to integrate the latter with the former taxes, this comprehensive treatment has merit.
However, this study is limited in scope and further differs from …