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Journal of Economic Perspectives: Vol. 7 No. 1 (Winter 1993)
JEP Volume. 7, Issue 1 | 
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Corporate Tax Integration: A View from the Treasury Department
Article Citation
Hubbard, R Glenn. 1993. "Corporate Tax Integration: A View from the Treasury Department."
Journal of Economic Perspectives,
7(1): 115-132.
DOI: 10.1257/jep.7.1.115
DOI: 10.1257/jep.7.1.115
Abstract
"Integration" of the corporate and individual income taxes refers to any plan in which corporate income is taxed only once, rather than taxed both when earned and when distributed to shareholders as dividends. A consensus is emerging from the ongoing studies, both within the Treasury and outside, that such integration is desirable.
Article Full-Text Access
Full-text Article (Complimentary)
Authors
Hubbard, R. Glenn (US Dept of the Treasury)
JEL Classifications
H25: Business Taxes and Subsidies including sales and value-added (VAT
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
H24: Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
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