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Integration of Corporate and Shareholder Taxes

Author

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  • Michael J. Graetz
  • Alvin C. Warren, Jr.

Abstract

Integration of the corporate and individual income taxes can be achieved by providing shareholders a credit for corporate taxes paid with respect to corporate earnings distributed as dividends. When such integration was previously considered in the United States, proponents emphasized that it could reduce or eliminate many of the familiar distortions of a classical corporate income tax. Integration would also provide a framework for addressing current concerns for tax incentives for U.S. companies to shift income to foreign affiliates in lower-taxed countries or to expatriate in “inversion” transactions. A recent Congressional proposal for a corporate dividend deduction coupled with withholding on dividends could achieve equivalent results, while also reducing effective U.S. corporate tax rates.

Suggested Citation

  • Michael J. Graetz & Alvin C. Warren, Jr., 2016. "Integration of Corporate and Shareholder Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(3), pages 677-700, September.
  • Handle: RePEc:ntj:journl:v:69:y:2016:i:3:p:677-700
    DOI: 10.17310/ntj.2016.3.07
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    Cited by:

    1. Hakelberg, Lukas & Rixen, Thomas, 2020. "Is Neoliberalism Still Spreading? The Impact of International Cooperation on Capital Taxation," SocArXiv tvneu, Center for Open Science.

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