id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-6682	Fishbien, Nir	THE CASE FOR TAX INTEGRATION AND CURRENT-BASE TAXATION	2020	30	.pdf	application/pdf	17001	714	50	At the time, the risk of double taxation of corporate earnings was addressed by generally excluding dividends from individual taxable income.23 This was the first phase of integration in the U.S. tax code.24 In 1936, Congress introduced the bracket rates for corporate income tax. [I]f these arguments of incentive and competition and national security are regarded as pertinent to a consideration of the rate of corporate income tax to be applied to profits from foreign activities, they can be made equally persuasive as to domestic activities.	cache/taxlaw-6682.pdf	txt/taxlaw-6682.txt