Current proposals for corporate income tax integration.
回顾了美国财政部和美国注册会计师协会报告中公司所得税一体化的共同经济目标，并讨论了股息排除法和综合商业所得税作为替代方案。
Abstract Reviews the economic objectives of corporate income tax integration common to both the US Department of Treasury and the American Institute of Certified Public Accounts reports. Revenue Constraints; Dividend Exclusion Method and Comprehensive Business Income Tax as alternative methods.