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Corporate Tax Integration: A View from the Treasury Department

Author

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  • R. Glenn Hubbard

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.

Suggested Citation

  • R. Glenn Hubbard, 1993. "Corporate Tax Integration: A View from the Treasury Department," Journal of Economic Perspectives, American Economic Association, vol. 7(1), pages 115-132, Winter.
  • Handle: RePEc:aea:jecper:v:7:y:1993:i:1:p:115-32
    Note: DOI: 10.1257/jep.7.1.115
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    File URL: http://www.aeaweb.org/articles.php?doi=10.1257/jep.7.1.115
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    References listed on IDEAS

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    1. Mutti, John & Grubert, Harry, 1985. "The taxation of capital income in an open economy: the importance of resident-nonresident tax treatment," Journal of Public Economics, Elsevier, vol. 27(3), pages 291-309, August.
    2. Gravelle, Jane G., 1989. "Differential Taxation of Capital Income: Another Look at the 1986 Tax Reform Act," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(4), pages 441-463, December.
    3. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70, pages 215-215.
    4. Gravelle, Jane G & Kotlikoff, Laurence J, 1989. "The Incidence and Efficiency Costs of Corporate Taxation When Corporate and Noncorporate Firms Produce the Same Good," Journal of Political Economy, University of Chicago Press, vol. 97(4), pages 749-780, August.
    5. Stiglitz, Joseph E., 1973. "Taxation, corporate financial policy, and the cost of capital," Journal of Public Economics, Elsevier, vol. 2(1), pages 1-34, February.
    6. Shoven, John B & Whalley, John, 1984. "Applied General-Equilibrium Models of Taxation and International Trade: An Introduction and Survey," Journal of Economic Literature, American Economic Association, vol. 22(3), pages 1007-1051, September.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Peter Westort & Russ Kashian & Richard Cummings, 2010. "Does ownership form in community banking impact profitability?," Managerial Finance, Emerald Group Publishing, vol. 36(2), pages 122-133, January.
    2. David L. Weimer, 2002. "A better corporate tax?," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 21(4), pages 693-696.
    3. Chay, J. B. & Marsden, Alastair, 1996. "Market reaction to the introduction of a foreign investor tax credit regime in New Zealand," Pacific-Basin Finance Journal, Elsevier, vol. 4(2-3), pages 129-152, July.
    4. Gilbert E. Metcalf, 2005. "Tax Reform and Environmental Taxation," Discussion Papers Series, Department of Economics, Tufts University 0519, Department of Economics, Tufts University.
    5. R. Hubbard, 2005. "Economic Effects of the 2003 Partial Integration Proposal in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(1), pages 97-108, January.
    6. Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes and Portfolio Choice: Evidence from JGTRRA's Treatment of International Dividends," NBER Working Papers 13281, National Bureau of Economic Research, Inc.
    7. Hubbard, R. Glenn, 2006. "The U.S. current account deficit and public policy," Journal of Policy Modeling, Elsevier, vol. 28(6), pages 665-671, September.
    8. Randall Morck & Bernard Yeung, 2005. "Dividend Taxation and Corporate Governance," Journal of Economic Perspectives, American Economic Association, vol. 19(3), pages 163-180, Summer.

    More about this item

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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