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Corporate tax integration: a view from the Treasury Department

Article Abstract:

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.

Author: Hubbard, R. Glenn
Publisher: American Economic Association
Publication Name: Journal of Economic Perspectives
Subject: Economics
ISSN: 0895-3309
Year: 1993
United States, Analysis, Tax administration and procedure, Tax administration, Tax reform, Corporate income taxes, Tax policy

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Using the DeLorme MapExpert

Article Abstract:

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.

Author: Buser, Steve
Publisher: American Economic Development Council
Publication Name: Economic Development Review
Subject: Economics
ISSN: 0742-3713
Year: 1995
Information retrieval services, Digital Map Database Vendors, Evaluation, Software, Product/Service Evaluation, Product information, DeLorme Publishing Company Inc., MapExpert (Map database)

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