Journal of Economic Perspectives: Vol. 7 No. 1 (Winter 1993)


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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


"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.

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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


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