Browsing by Subject "Corporations -- Taxation"

Now showing items 1-4 of 4

    • How I Learned to Stop Worrying and Love Double Taxation 
      Schlunk, Herwig J. (Notre Dame Law Review, 2003)
      This Article is divided into three Parts. The first Part is devotedto an example demonstrating that, while double taxation may be gratuitous in a purely domestic context, it invariably becomes necessary in a multinational ...
    • I Come Not to Praise the Corporate Income Tax, But to Save It 
      Schlunk, Herwig J. (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 ...
    • A Minimalist Approach to Corporate Income Taxation 
      Schlunk, Herwig J. (SMU Law Review, 2006)
      An ever-shrinking hallmark of our federal income tax system is the apparent double taxation of some, but not all, business income. That is, some business income ultimately flows to the human shareholders of C corporations. ...
    • The Zen of Corporate Capital Structure Neutrality 
      Schlunk, Herwig J. (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 ...