Social and Behavioral Sciences Commons^™

Corporate Tax Integration In The United States: A General Equilibrium Approach, Don Fullerton, A. Thomas King, John B. Shoven, John Whalley

Don Fullerton

This paper presents estimates of static and dynamic general equilibrium resource allocation effects for four alternative plans for corporation and personal income tax integration in the United States. A medium-scale numerical general equilibrium model is used which integrates the U.S. tax system with consumer demand behavior by household and producer behavior by industry.