TY - BOOK AU - Ballentine,J.Gregory TI - Equity, efficiency, and the U.S. corporation income tax SN - 0844733660 AV - HJ4653.C7 B34 U1 - 336.2'43'0973 PY - 1980/// CY - Washington, D.C. PB - American Enterprise Institute for Public Policy Research KW - Corporations- taxation KW - Tax incidence KW - Tax policy KW - Corporate income tax KW - United States N1 - Bibliography: p. 102-111 N2 - The author examines the little-understood effects of the corporation income tax,a mainstay of the U.S federal revenue system ER -