A Political Theory of Corporate Taxation

@article{Arlen1994APT,
  title={A Political Theory of Corporate Taxation},
  author={Jennifer H. Arlen and Deborah M. Weiss},
  journal={NYU Law \& Economics Research Paper Series},
  year={1994}
}
This paper examines why the United States persists in taxing corporate income twice -- once at the corporate level and again at the shareholder level. The continued imposition of double taxation is puzzling: the double tax is widely recognized as being but unfair and inefficient, and it places a substantial burden on a powerful interest group, publicly-held corporations. Nevertheless, proposals to eliminate the double tax by integrating the corporate and individual tax invariably die a quiet… 

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