This website uses cookies.

By clicking the "Accept" button or continuing to browse our site, you agree to first-party and session-only cookies being stored on your device to enhance site navigation and analyze site performance and traffic. For more information on our use of cookies, please see our Privacy Policy.

  1. Home
  2. Journals
  3. Journal of Economic Perspectives
  4. Winter 1993
  5. Corporate Tax Integration: A View from the Treasury Department

Corporate Tax Integration: A View from the Treasury Department

Download Full Text PDF
(Complimentary)

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.

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

JEL Classification

  • 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
There are no comments for this article.
Login to Comment