企业税整合与TCJA:离目标有多近?

IF 0.9 Q2 LAW EJournal of Tax Research Pub Date : 2020-05-27 DOI:10.2139/ssrn.3612351
Anthony P. Polito
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引用次数: 0

摘要

国会根据《2017年减税和就业法案》(以下简称“TCJA”),对适用于个人和以公司和非公司形式经营的企业利润的所得税率进行了多项修改。另外,在一篇名为《推进企业税整合:一种自由放任的方法》的文章中,我提出了企业所得税整合主义规范的案例在“整合主义规范”的税收制度中,所有企业利润都将受到完全相同的税收负担的约束,就好像一项业务是由个人股权持有人直接经营的,没有法人企业实体的干预法律虚构。本文的目的是评估TCJA使《国内税收法》(以下简称“法典”)在多大程度上接近于实现整合主义规范,并考虑对TCJA进行哪些可能的修改可能使其更接近目标,以及是否取得了足够的利大于弊,以证明制定这些法规的努力是合理的。
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Corporate Tax Integration and TCJA: How Near the Mark?
Congress, by the Tax Cuts and Jobs Act of 2017 (hereinafter “TCJA”),1 made a number of changes to the income tax rates applicable to individuals and profits of businesses conducted both in corporate and non-corporate form. Elsewhere, in an article entitled Advancing to Corporate Tax Integration: A Laissez-Faire Approach, I advanced the case for an Integrationist Norm of business income taxation.2 In the tax regime of the Integrationist Norm, all business profits would be subject to exactly the same tax burden as if a business were conducted directly by the individual equity holders without an intervening legal fiction of a juridical business entity. The purpose of this Article is to assess how near TCJA brings the Internal Revenue Code (hereinafter the “Code”) to achieving the Integrationist Norm, and to consider what possible modifications to TCJA might bring it nearer the target, and whether achieve sufficiently more good than harm to justify the effort to have them enacted.
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