Corporate Tax Integration: A View from the Treasury Department

Robert Hubbard

Journal of Economic Perspectives, 1993, vol. 7, issue 1, 115-132

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.

JEL-codes: H24 H25 (search for similar items in EconPapers)
Date: 1993
Note: DOI: 10.1257/jep.7.1.115
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (14)

Downloads: (external link)
http://www.aeaweb.org/articles.php?doi=10.1257/jep.7.1.115 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aea:jecper:v:7:y:1993:i:1:p:115-32

Ordering information: This journal article can be ordered from
https://www.aeaweb.org/journals/subscriptions

Access Statistics for this article

Journal of Economic Perspectives is currently edited by Enrico Moretti

More articles in Journal of Economic Perspectives from American Economic Association Contact information at EDIRC.
Bibliographic data for series maintained by Michael P. Albert ().