NAOSITE: Nagasaki University's Ac Title Author(s) 法 人 税 と 所 得 税 の 統 合 問 題 - 法 人 税 と 株 式 譲 渡 所 得 課 税 との 調 整 を 中 心 として- 栗 原, 克 文 Citation 長 崎 大 学 経 済 学 部 研 究 年 報. 2009, 25, p. 15-37 Issue Date 2009-03 URL http://hdl.handle.net/10069/22190 Right This document is downloaded http://naosite.lb.nagasaki-u.ac.jp
Abstract This article examines the integration of the corporate tax system and shareholders' capital gain taxation with focusing on several integration methods adividend exclusionbshareholder allocationccomprehensive Business Income TaxCBITdShareholder credit for corporate taxes paideallowance for corporate equityfpartnership methodgcash flow taxationthe way of corporate income taxation should be designed in the stream of both corporate and shareholder level taxationin order to tax on beneficiaries of profits and to avoid double taxation in certain corporations like closely-held corporations, mechanisms of pass-through taxation and base-adjustment of share should be developed with referring partnership taxation andscorporationtaxationsystemsintheunitedstates Key words:integration ofcorporatetax, CapitalGain Taxation, Partnership Taxation RISK RRA CBIT
a b Graetz Warren
b GoodeBird backstopping Richard Goode Goode
c a B
Dividend Exclusion Prototype Shareholder Allocation Prototype Comprehensive Business Income Tax Prototype CBIT Imputation Credit Prototype U.S. Treasury Departmenta McNultya bgraetz Warren McNultyab classical system Treasury Departmentapvii
CBIT US. Treasury Departmentb D Avi-Yonah Royal Commission on Taxation
McNultyb F. Sheppard
CBIT CBIT CBIT CBIT CBIT CBIT US. Treasury Departmentap CBIT Gammieab U.S. Treasury DepartmentBusiness Income Tax System multiple taxation American Law Institute Alvin Warren ALI Shareholder Credit for Corporate Taxes Paid ALIALI McNultyab EU
CBIT ALI McNulty Classical System CBIT CBIT ALI ALI Institute for Fiscal StudiesIFS McNultya IFS Allowance for Corporate E- quityace
B A Graetz and Warrenpp S corporation capital account S corporation S corporation Subchapter S S corporation b
S corporation IFS
Graetz and Warrenp b
CBIT Graetz and Warren S corporation p
ALI RISK RRA CBIT ALI ALI Constructive Dividend and Reinvestment Option Dividend Reinvestment PlanDRIP DRIP RISK RISK RISK RISK U.S. Treasury Departmentach
RISK RRA ChristiansenRRARate-of- Return Allowance RRA Active owners RISKRISK Christiansen RISK VPS pp RRA RRA RRA RRA RRA RRA RRA RRA RRA Christiansen p Cnossenp
DRIP Vickrey TaxRetrospective Capital Gains Tax p Retrospective Capital Gains Tax Auerbach
S corporation LLP LLP LLP S corporation a
conduit Simple Private Business Firms SPBF SPBF SPBF ALI
S corporation
b
ACE a b c Vol No VolNo Vol No VolNo
vs VolNo a Vol b American Law InstituteALIFederal Income Tax Project, Integration of the Individual and Corporate Income Taxes, Reporter's Study of Corporate Tax Integration by Alvin C. Warren Jr March Federal Income Tax Project, Taxation of Private Business Enterprises, Reporters' Study by George, K. Yin & David J, Shakow Auerbach, Alan JRetrospective Capital Gains Taxation American Economic Review Avi-Yonah, Reuven SBack to the s The Shaky Case for Exempting DividendsTax Notes, VolNoDecember pp Bird, Richard MWhy Tax Corporations Bulletin for International Fiscal Documentation, International Bureau of Fiscal Documentation, May pp Christiansen, VidarNorwegian Income Tax ReformsUniversity of Oslohttpwwwuio nostudieremnersvoekonomieconh taxreformsdicenortaxdoc Cnossen, SijbrenCoordinating Corporation Taxes in the European Union, An Alternative AgendaPaper prepared for an International Tax Policy ForumITPFAmerican Enterprise Institute AEIConference, December Gammie, MalcolmaReforming Corporate Taxation An Evaluation of the United States Treasury Integration Proposals and other Corporate Tax Systems in an International Context - Part British Tax Review Number pp breforming Corporate Taxation An Evaluation of the United States Treasury Integration Proposals and other Corporate Tax Systems in an International Context - Part British Tax Review Number pp
Graetz, Michael J. and Warren, Alvin C. Jr Integration of Corporate and Individual Income Taxes An IntroductionTax Notes, September pp Goode, RichardThe Corporation Income TaxJohn Wiley & Sons, Inc Institute for Fiscal StudiesIFSThe Structure and Reform of Direct Taxation Report of a Committee Chaired by Professor J.E. Meade Equity for CompaniesA Corporation Tax for the s, A Report of the IFS Capital Tax Group McNulty, John KThe Basic Structure and Characteristics of the US. Income Tax and Future Reform Possibilitiesa Nob No Proposals for Integration of the Corporate and Individual Taxes in the United States a No b No RoyalCommissiononTaxationReport of the Royal Commission on Taxation Vol Queen's Printer Carter Report US. Treasury DepartmentaIntegration of the Individual and Corporate Tax Systems Taxing Business Income OnceJanuary ba Recommendation for Integration of the Individual and Corporate Tax SystemsDecember Approaches to Improve the Competitiveness of the US. Business Tax System for the st CenturyOffice of Tax Policy, December