Corporate tax integration: a view from the Treasury Department
Two-tier US tax practices is deemed unfair for corporations. Traditional corporate taxation encourages noncorporate debt investment and retention of income. Tax integration, which would tax corporations on income alone and no longer on declared dividends, has gained popularity with the business community, politicians and economists. However, prior to integration, the US Dept of Treasury must resolve issues concerning transition problems, open economies and nonconsensus on tax reform aims.
Publication Name: Journal of Economic Perspectives
Using the DeLorme MapExpert
Economic developers may enhance their proposals and enliven client proposals by using DeLorme Publishing Company Inc.'s MapExpert mapping software. MapExpert is user-friendly and may be used to produce maps containing available buildings, airline routes and zoning indicators. A 486 microcomputer with at least 16 megabytes of random access memory and a graphics accelerator are the minimum hardware requirements. MapExpert sells for $300.
Publication Name: Economic Development Review
- Abstracts: Econometric software: a user's view. The past, present, and future of macroeconomic forecasting. Mismeasured variables in econometric analysis: problems from the right and problems from the left
- Abstracts: Gender differences in overeducation: a test of the theory of differential overqualification. The State of Development Theory
- Abstracts: Ownership structure and corporate liquidity policy. Ownership structure and firm performance: some empirical evidence from Spain
- Abstracts: Do capital controls and macroeconomic policies influence the volume and composition of capital flows? Evidence from the 1990s
- Abstracts: Do self-fulfilling expectations of currency devaluation improve the balance of payments. The endogeneity of optimum currency area criteria u lessons from history for European monetary union