Corporate Tax Integration: A View from the Treasury Department

"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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Year of publication:	1993
Authors:	Hubbard, R. Glenn
Published in:	Journal of Economic Perspectives. - American Economic Association - AEA. - Vol. 7.1993, 1, p. 115-132
Publisher:	American Economic Association - AEA

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Extent:	application/pdf
Type of publication:	Article
Notes:	DOI: 10.1257/jep.7.1.115
Classification:	H25 - Business Taxes and Subsidies ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005560759