Four different approaches to the integration of corporate and personal income taxes are discussed in terms of their effects upon the dividend payout ratio, total private saving, corporate investment, allocative efficiency and equity. It is concluded that the choice between the approaches must...

This paper systematically analyzes the interaction between recent attempts to integrate the corporate and individual income taxes in several industrial countries and the continuing effort on the part of the same countries to avert international double taxation (or tax avoidance). Four methods of...