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ACEÁ¦µµ´Â ¿µ±¹ÀÇ ´ëÇ¥Àû ÀçÁ¤°ü·Ã ¿¬±¸¼ÒÀÎ Institute for Fiscal StudiesÀÇ ÀÚº»°ú¼¼ ¿¬±¸¸ðÀÓ¿¡ ÀÇÇؼ 1991³â¿¡ Á¦¾ÈµÇ¾ú´Ù IFS(1991)
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ÀÌ ¹®Á¦¸¦ ´Ù·ç±â À§ÇÑ ¶Ç ÇϳªÀÇ Á¦¾ÈÀÌ ºñ½ÁÇÑ ½Ã±â¿¡ ÀÌ·ç¾îÁ³´Âµ¥ ±×°ÍÀº ¹Ì±¹ À繫¼º¿¡¼ Á¦¾ÈÇß´ø À̸¥¹Ù CBIT(comprehensive business income tax)Á¦µµ ÀÌ´Ù U.S. Department of Treasury(1992) ÂüÁ¶.
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<Âü°í¹®Çå> °ûÅ¿ø, 「ÃÖ±Ù ¹Ì±¹ÀÇ ±Ùº»Àû ¼¼Á¦°³Æí ³íÀÇ¿Í ±× ÇÔÀÇ」, ꡔ¼°°æÁ¦³íÁýꡕ Á¦27Áý 1È£, 1998. pp.37-60 À±°Ç¿µ, 「ÀÚº»¼Òµæ°ú¼¼¿Í ÀÚº»ÀÇ ¹èºÐ」, ꡔÇѱ¹Á¶¼¼¿¬±¸ꡕÁ¦4±Ç, Çѱ¹Á¶¼¼ÇÐȸ, 1988, pp.122-158. Boadway, Robin and Neil Bruce, `A General Proposition on the Design of a Neutral Business Tax,` Journal of Public Economics 24, 1984, pp.231-239. Bond, Stephen R., and Michael P. Devereux, `On the Design of a Neutral Business Tax under Uncertainty,` Journal of Public Economics 58, 1995, pp.57-71. Bordignon, Massimo, Silvia Giannini, and Paolo Panteghini, `Reforming Business Taxation: Lessons from Italy?`, International Tax and Public Finance, 8, 2001, pp.191-210. Institute for Fiscal Studies, `Equity for Companies: A Corporation Tax for the 1990s, A Report of the IFS Capital taxes Group,` IFS Commentary 26, 1991. Sorenson, P.B., From the Capital Tax to the Dual Income tax,` Internal tax and Public Finance 1, 1994, pp.57-80. US Department of Treasury, Integration of the Individual and Corporate Tax System: Taxing Business Income Once, 1992.
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