1. Purpose, Scope, and Definitions.- 2. The Corporation Income Tax: Arguments For and Against.- 3. Integration of Corporation and Individual Income Taxes: Arguments For and Against.- 4. Choice of the Level (Corporate or Shareholder) at Which Integration Is To Be Provided.- 5. Integration at the Corporate Level.- 6. Integration at the Shareholder Level.- 7. International Aspects.- Appendix: German System Effective in 1977.