A Decision Model for the Alternative Tax on Capital Gains.
提出一种无需计算实际税负即可判断企业选择资本利得替代税是否更有利的方法，并通过示例和图形说明该决策标准。
Abstract ABSTRACT: This article formulates a method for determining, without computing the tax liabilities, whether it is to the advantage of a corporation to use the alternative tax on capital gains rather than the regular tax. Examples are presented and the criterion developed is illustrated graphically.