February 1, 1993Open Access

Corporate Tax Integration: A View From the Treasury Department

Key Points

Key points are not available for this paper at this time.

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.

Bookmark

View Full Paper

Cite This Study

R. Glenn Hubbard (Mon,) studied this question.

synapsesocial.com/papers/6a106bafd478ddac0ffce5a2 https://doi.org/https://doi.org/10.1257/jep.7.1.115

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1The American Economic Review2013 · 2,750 citations
2The Incidence and Efficiency Effects of Taxes on Income from Capital1976 · 301 citations
3Journal of Economic Literature2017 · 4,079 citations
4Corporate Financial Policy and the Cost of Capital1993 · 23 citations
5Must corporate income be taxed twice? : A report of a conference sponsored by the Fund for Public Policy Research and the Brookings Institution1979 · 20 citations

Bookmark

View Full Paper