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

Journal of Economic Perspectives

ISSN 0895-3309 (Print) | ISSN 1944-7965 (Online)

Corporate Tax Integration: A View from the Treasury Department

  • R. Glenn Hubbard
Journal of Economic Perspectives
vol. 7, no. 1, Winter 1993
(pp. 115–132)
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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
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