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Corporate Tax Integration in the United States: A General Equilibrium Approach

Don Fullerton, University of Illinois at Urbana-Champaign
A. Thomas King, Federal Home Loan Bank Board
John B. Shoven, Stanford University
John Whalley, University of Western Ontario

Abstract

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.

Suggested Citation

Don Fullerton, A. Thomas King, John B. Shoven, and John Whalley. "Corporate Tax Integration in the United States: A General Equilibrium Approach" American Economic Review 71 (1981): 677-691.
Available at: http://works.bepress.com/don_fullerton/46