Corporate Tax Integration in the United States: A General Equilibrium ApproachAmerican Economic Review (1981)
AbstractThis 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.
Publication DateSeptember, 1981
Citation InformationDon Fullerton, A. Thomas King, John B. Shoven and John Whalley. "Corporate Tax Integration in the United States: A General Equilibrium Approach" American Economic Review Vol. 71 (1981)
Available at: http://works.bepress.com/don_fullerton/46/