Fundamental tax reform and corporate financial policy
By: William M. Gentry, R. Glenn Hubbard.
Contributors: Hubbard, R. Glenn.; National Bureau of Economic Research.
Series: NBER working paper series -- working paper 6433; Working paper series (National Bureau of Economic Research) -- working paper no. 6433.
Publisher: National Bureau of Economic Research
Published: 1998
Place of publication: Cambridge, MA
Language: eng
Number of pages: 45
Subjects: Corporations -- Taxation -- United States -- Economic aspects.; Income tax -- United States -- Economic aspects.; Spendings tax -- United States -- Economic aspects.; Taxation -- Research -- United States.
Description: Compares current corporate tax planning in relation to the respective benefits of integrating corporate and personal income tax, and moving to a broad-based consumption tax.
Notes: "February 1998."

JEL no. H0.

Includes bibliographical references (p. 37-42).

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