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 KW - Taxation KW - United States KW - Tax incidence N1 - Bibliography: p. 102-111 ER -