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9701414/9701415 Tradução do inglês - Esaf

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- 437 -<br />

, Integration of the Individual and Corporate Tax Systems: Taxing Business Income<br />

Once (Washington: Government Printing Office, 1992).<br />

Wetzler, James W., “Capital Gains and Losses”, em Comprehensive Income Taxation, org.<br />

por Joseph A. Pechman (Washington: Brookings Institution, 1977), págs. 115-62.<br />

Zodrow, George R., “On the ‘Traditional’ and ‘New’ Views of Dividend Taxation”,<br />

National Tax Journal, vol. 44 (dezembro de 1991), págs. 49-509.

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