01681cas a2200241 a 4500 AALejournalIMF010047 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451961928 1018-5941 BD-DhAAL BD-DhAAL International Monetary Fund. Possible Implications of Integrating the Corporate and Individual Income Taxes in the United States. Washington, D.C. : International Monetary Fund, 1990. 1 online resource (64 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The classical corporate profits tax in the United States involves non-neutralities between: different sources of financing; different forms of business organization; and retaining or distributing earnings and may result in the U.S. investor being at a disadvantage vis-a-vis foreign investors. An international comparison is provided, and the potential effects of different integration schemes on the user cost of capital and tax revenues are assessed. The integration of corporate and individual income taxes in the United States could lead to a more efficient domestic and worldwide allocation of resources. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1990/066 Full text available on IMF http://elibrary.imf.org/view/journals/001/1990/066/001.1990.issue-066-en.xml IMF e-Library