Corporate Tax Integration: A View From the Treasury Department | Zendy

R. Glenn Hubbard | Zendy

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Corporate Tax Integration: A View From the Treasury Department

Author(s) -

R. Glenn Hubbard

Publication year - 1993

Publication title -

the journal of economic perspectives

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 9.614

H-Index - 196

eISSN - 1944-7965

pISSN - 0895-3309

DOI - 10.1257/jep.7.1.115

Subject(s) - treasury , corporate tax , dividend , shareholder , business , income tax , dividend tax , corporate governance , double taxation , economics , tax avoidance , finance , tax reform , public economics , gross income , state income tax , political science , law

"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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