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Taxation & Estate Planning

: TaxProf Blog

Chenchinski & Avi-Yonah: The Case for Dividend Deduction

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Amir C. Chenchinski (Ernst & Young, Israel) & Reuven S. Avi-Yonah (Michigan) have posted The Case for Dividend Deduction on SSRN. Here is the abstract: There have been various proposals made in the past two decades to integrate the corporate and shareholder tax, including dividend exemption, imputation, and the Comprehensive...

Full post as published by TaxProf Blog on October 04, 2010 (boomark / email).

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