CORPORATE-TAX INTEGRATION - A VIEW FROM THE TREASURY-DEPARTMENT

被引：17
|
作者：
HUBBARD, RG
机构：
[1] COLUMBIA UNIV, SCH BUSINESS, NEW YORK, NY 10027 USA
[2] NATL BUR ECON RES, CAMBRIDGE, MA 02138 USA
来源：
JOURNAL OF ECONOMIC PERSPECTIVES | 1993年 / 7卷 / 01期
关键词：
D O I：
10.1257/jep.7.1.115
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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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页码：115 / 132
页数：18
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