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I Come Not to Praise the Corporate Income Tax, But to Save It
(Tax Law Review, 2003)
This Article began with a search for a theoretical underpinning that
could explain the structure of the current corporate income tax regime,
and found such underpinning lacking. It proposed an alternative
underpinning for ...
The Zen of Corporate Capital Structure Neutrality
(Michigan Law Review, 2000)
Given the current tax rate structure - where the marginal tax rate of some persons exceeds the corporate tax rate and the marginal tax rate of others is exceeded by it - corporations are generally well advised to employ ...