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Burke, Paul E. – Personnel Journal, 1977
Discusses the reasons for considering integration of Social Security benefits into the company pension plan and the approaches to and methods of integration, and how they apply to various types of plans. (Editor/TA)
Descriptors: Business, Change Strategies, Federal Programs, Finance Reform
McLure, Charles E., Jr. – 1976
American and European business taxation policies are compared in this booklet. Topics discussed in the paper include effects of the corporation income tax, integration of income taxation, and the value added tax. Two major differences between the American and European systems are noted. First, European countries derive substantial portions of…
Descriptors: Business, Capital, Comparative Analysis, Costs