On 31 October 2016, the U.S. Congressional Research Service (CRS) published a summary report on corporate tax integration, which is an approach being considered as part of possible U.S. tax reform (previous coverage 4.28.2016 P2). The report covers: Corporate tax differentials under current law, including how the corporate tax produces differential effective tax rates and estimates of differential effective tax rates; Methods to address corporate tax distortions through full integration, including: Taxing at the Shareholder Level: Modified Partnership; Taxing at the Shareholder Level: Mark to Market; Taxing Corporate Income at the Corporate Level; Taxing Dividends at the Shareholder Level and...