Corporate Tax Integration: A View From the Treasury Department-Reference-Cited by-同舟云学术

Corporate Tax Integration: A View From the Treasury Department

Published:1993-02-01 Issue:1 Volume:7 Page:115-132
ISSN:0895-3309
Container-title:Journal of Economic Perspectives
language:en
Short-container-title:Journal of Economic Perspectives

Author:

Hubbard R. Glenn¹

Affiliation:

1. Deputy Assistant Secretary for Tax Analysis, U.S. Department of the Treasury, Washington, D.C.; Professor of Economics and Finance, Graduate School of Business, Columbia University, New York, New York; and Research Associate, National Bureau of Economic Research, Cambridge, Massachusetts.

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.

Publisher

American Economic Association

Subject

Economics and Econometrics,Economics and Econometrics

Link

https://pubs.aeaweb.org/doi/pdf/10.1257/jep.7.1.115

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